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| Author | : Charles R. Hulten |
| Publisher | : |
| Total Pages | : 344 |
| Release | : 1981 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : C. Eugene Steuerle |
| Publisher | : Brookings Institution Press |
| Total Pages | : 224 |
| Release | : 2010-12-01 |
| Genre | : Business & Economics |
| ISBN | : 9780815721031 |
Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes major disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax.
| Author | : Martin Feldstein |
| Publisher | : University of Chicago Press |
| Total Pages | : 312 |
| Release | : 2009-05-15 |
| Genre | : Business & Economics |
| ISBN | : 0226241793 |
Inflation, Tax Rules, and Capital Formation brings together fourteen papers that show the importance of the interaction between tax rules and monetary policy. Based on theoretical and empirical research, these papers emphasize the importance of including explicit specifications of the tax system in such study.
| Author | : Martin S. Feldstein |
| Publisher | : Harvard University Press |
| Total Pages | : 506 |
| Release | : 1983 |
| Genre | : Business & Economics |
| ISBN | : 9780674094826 |
Feldstein shows how systems of taxation influence the rate and nature of capital formation--key to the development of any economy. His identification of important economic and policy questions, adroit use of modeling and new data, and careful attention to dynamics make this book a powerful addition to the literature.
| Author | : Alan J. Auerbach |
| Publisher | : Harvard University Press |
| Total Pages | : 142 |
| Release | : 1983 |
| Genre | : Business & Economics |
| ISBN | : 9780674868458 |
This important contribution to tax analysis presents seven related theoretical essays that examine the effects of capital income taxation on the behavior of firms. It is divided into three sections, focusing on optimal tax design, firm financial policy, and inflation. Taken together, the essays demonstrate the powerful role taxes play in shaping the behavior of American corporations, and also provide insights into the difficult task of tax reform. Auerbach's results suggest policies the government might adopt to promote the optimal accumulation of capital. He examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests appropriate rules of thumb for determining when capital taxation is neutral among alternative investment projects. He also makes important contributions to the debate over the integration of corporate and personal taxes on capital income and to the behavioral puzzle of why corporations pay dividends to their shareholders.
| Author | : Mervyn A. King |
| Publisher | : University of Chicago Press |
| Total Pages | : 361 |
| Release | : 2010-06-15 |
| Genre | : Business & Economics |
| ISBN | : 0226436314 |
Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.
| Author | : Mr.Vito Tanzi |
| Publisher | : International Monetary Fund |
| Total Pages | : 276 |
| Release | : 1984-06-15 |
| Genre | : Business & Economics |
| ISBN | : 9780939934331 |
Edited by Vito Tanzi, Director of the IMF's Fiscal Affairs Department, the book consists of nine studies pertaining to monetary-fiscal links in both closed and open economies.
| Author | : Dale Weldeau Jorgenson |
| Publisher | : Oxford University Press |
| Total Pages | : 210 |
| Release | : 1991 |
| Genre | : Business & Economics |
| ISBN | : 9780198285939 |
Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
| Author | : Jane Gravelle |
| Publisher | : MIT Press |
| Total Pages | : 370 |
| Release | : 1994 |
| Genre | : Business & Economics |
| ISBN | : 9780262071581 |
How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years.Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital gains taxes, tax treatment of retirement savings, and capital income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere.
| Author | : Martin Feldstein |
| Publisher | : University of Chicago Press |
| Total Pages | : 501 |
| Release | : 2009-05-15 |
| Genre | : Business & Economics |
| ISBN | : 0226241785 |
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.
