Financial Effects of Capital Tax Reforms
Author | : Marshall Blume |
Publisher | : |
Total Pages | : 102 |
Release | : 1978 |
Genre | : Capital gains tax |
ISBN | : |
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Author | : Marshall Blume |
Publisher | : |
Total Pages | : 102 |
Release | : 1978 |
Genre | : Capital gains tax |
ISBN | : |
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.
Author | : Henry Aaron |
Publisher | : Brookings Institution Press |
Total Pages | : 544 |
Release | : 2010-12-01 |
Genre | : Business & Economics |
ISBN | : 9780815707295 |
The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.
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 | : United States. Congress. Senate. Committee on Finance |
Publisher | : |
Total Pages | : 160 |
Release | : 1978 |
Genre | : Capital gains tax |
ISBN | : |
Author | : |
Publisher | : Congress |
Total Pages | : 168 |
Release | : 1997 |
Genre | : Income tax |
ISBN | : |
I. Introduction -- II. Recent tax reform proposals -- III. Effects on the macroeconomy -- IV. Effects on the allocation of resources -- V. Effects on economic efficiency -- Appendix A. What will a consumption-based tax do to the price level and the value of existing assets? -- Appendix B. Simulation models and the saving response -- Appendix C. Fullerton-Rogers General-equilibrium model.
Author | : United States. Congress. Joint Economic Committee |
Publisher | : |
Total Pages | : 20 |
Release | : 1997 |
Genre | : Capital gains tax |
ISBN | : |
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 | : 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 | : 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.