Henry J. Aaron is a senior fellow in Economic Studies at the Brookings Institution, where he holds the Bruce and Virginia MacLaury Chair. Among his many books are Can We Say No? The Challenge of Rationing Health Care, with William B. Schwartz and Melissa Cox (Brookings, 2006), and Reforming Medicare: Options,Tradeoffs, and Opportunities, written with Jeanne Lambrew (Brookings, 2008). Leonard E. Burman is director of the Urban-Brookings Tax Policy Center and a senior fellow at the Urban Institute. He is the author of The Labyrinth of Capital Gains Tax Policy: A Guide for the Perplexed (Brookings, 1999) and coeditor with Henry Aaron and Eugene Steuerle of Taxing Capital Income (Urban Institute, 2007).