  In the current density functional theory of linear and nonlinear
time-dependent phenomena, the treatment of exchange and correlation beyond the
level of the adiabatic local density approximation is shown to lead to the
appearance of viscoelastic stresses in the electron fluid. Complex and
frequency-dependent viscosity/elasticity coefficients are microscopically
derived and expressed in terms of properties of the homogeneous electron gas.
As a first consequence of this formalism, we provide an explicit formula for
the linewidths of collective excitations in electronic systems.
