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JOINT HEARING ON TAX REFORM AND THE TAX TREATMENT OF DEBT AND EQUITY

March 31, 2015

JOINT HEARING ON TAX REFORM AND THE TAX TREATMENT OF DEBT AND EQUITY

_________________________________________

JOINT HEARING

BEFORE THE

COMMITTEE ON WAYS AND MEANS

U.S. HOUSE OF REPRESENTATIVES

AND THE

COMMITTEE ON FINANCE

U.S. SENATE

ONE HUNDRED TWELFTH CONGRESS

FIRST SESSION
________________________

July 13, 2011
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SERIAL 112-14
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Printed for the use of the Committee on Ways and Means

 

COMMITTEE ON WAYS AND MEANS
DAVE CAMP, Michigan, Chairman

WALLY HERGER, California                         
SAM JOHNSON, Texas
KEVIN BRADY, Texas
PAUL RYAN, Wisconsin
DEVIN NUNES, California
PATRICK J. TIBERI, Ohio
GEOFF DAVIS, Kentucky
DAVID G. REICHERT, Washington
CHARLES W. BOUSTANY, JR., Louisiana
PETER J. ROSKAM, Illinois
JIM GERLACH, Pennsylvania
TOM PRICE, Georgia
VERN BUCHANAN, Florida
ADRIAN SMITH, Nebraska
AARON SCHOCK, Illinois
LYNN JENKINS, Kansas
ERIK PAULSEN, Minnesota
KENNY MARCHANT, Texas
RICK BERG, North Dakota
DIANE BLACK, Tennessee
TOM REED, New York

SANDER M. LEVIN, Michigan
CHARLES B. RANGEL, New York
FORTNEY PETE STARK, California
JIM MCDERMOTT, Washington
JOHN LEWIS, Georgia
RICHARD E. NEAL, Massachusetts
XAVIER BECERRA, California
LLOYD DOGGETT, Texas
MIKE THOMPSON, California
JOHN B. LARSON, Connecticut
EARL BLUMENAUER, Oregon
RON KIND, Wisconsin
BILL PASCRELL, JR., New Jersey
SHELLEY BERKLEY, Nevada
JOSEPH CROWLEY, New York

JON TRAUB, Staff Director
JANICE MAYS, Minority Staff Director

COMMITTEE ON FINANCE
MAX BAUCUS, Montana, Chairman

JOHN D. ROCKEFELLER IV, West Virginia
KENT CONRAD, North Dakota
JEFF BINGAMAN, New Mexico
JOHN F. KERRY, Massachusetts
RON WYDEN, Oregon
CHARLES E. SCHUMER, New York
DEBBIE STABENOW, Michigan
MARIA CANTWELL, Washington
BILL NELSON, Florida
ROBERT MENENDEZ, New Jersey
THOMAS R. CARPER, Delaware
BENJAMIN L. CARDIN, Maryland

ORRIN G. HATCH, Utah
CHUCK GRASSLEY, Iowa
OLYMPIA J. SNOWE, Maine
JON KYL, Arizona
MIKE CRAPO, Idaho
PAT ROBERTS, Kansas
MICHAEL B. ENZI, Wyoming
JOHN CORNYN, Texas
TOM COBURN, Oklahoma
JOHN THUNE, South Dakota
RICHARD BURR, North Carolina

Russell Sullivan, Staff Director
Chris Campbell, Republican Staff Director

Mr. Thomas A. Barthold
Chief of Staff, Joint Committee on Taxation
Testimony A  
Testimony B

Dr. Mihir A. Desai
Mizuho Financial Group Professor of Finance, Harvard Business School
Testimony
Truth in Testimony

The Honorable Pamela F. Olson
Partner, Skadden, Arps, Slate, Meagher & Flom, Former Assistant Secretary of the Treasury for Tax Policy
Testimony
Truth in Testimony

Mr. Victor Fleischer
Associate Professor of Law, University of Colorado Law School
Testimony
Truth in Testimony

Dr. Simon Johnson
Ronald A. Kurtz Professor of Entrepreneurship, Massachusetts Institute of Technology Sloan School of Management, former Economic Counsellor and Director of the Research Department at the International Monetary Fund
Testimony
Truth in Testimony