Download or read book Incentive Effects of Taxes on Income from Capital written by Don Fullerton and published by . This book was released on 1984 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Incentive Effects of Taxes on Income from Capital written by Don Fullerton and published by . This book was released on 1984 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper, we evaluate existing tax law as of 1980, President Reagan's tax reform initiatives as enacted in the Economic Recovery Tax Act of 1981 (ERTA) and the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), as well as other proposals that were not enacted. For each law, we measure marginal effective total tax rates for capital in the corporate sector, the noncorporate sector, and the owner-occupied housing sector. These rates include taxation under the corporate income tax, the personal income tax, and property taxes, in order to capture the full distortion of individuals' choices between present and future consumption as well as the distortions in the choice of investment. Effective tax rates in 1980 were perceived as high in the corporate sector, at least partly because of inflation, and especially when compared to the tax-free treatment of imputed rents from owner-occupied housing. In contrast, we find that (1) the total effective tax rate in the corporate sector was only 35 percent, about half of the rate in some previous estimates; (2) the total effective tax in the noncorporate sector was 36 percent, higher than in the corporate sector; (3) the total effective tax in owner-occupied housing was 19 percent, because of a higher relative property tax rate; and (4) under either 1980 or 1982 law, the marginal effective total tax rate does not rise with inflation in any sector or for the economy as a whole. By 1982 the rate in the corporate sector fell to 30 percent, by more than in other sectors.

Download or read book Measuring the Incentive Effects of State Tax Policies Toward Capital Investment written by George A. Plesko and published by . This book was released on 2001 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Economic Effects of Taxing Capital Income written by Jane Gravelle and published by MIT Press. This book was released on 1994 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Tax Incentives and Economic Growth written by Barry Bosworth and published by Brookings Institution Press. This book was released on 1984 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study the author attempts to clarify the basic analytic issues about incentives and to summarize the empirical evidence, and examines the difficulties of coordinating tax incentive measures with fiscal and monetary policies.

Download or read book The Taxation of Income from Capital written by Arnold C. Harberger and published by . This book was released on 1969 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of papers on problems of income taxation and the effects thereof on capital gains in the USA - covers economic implications, legal aspects of the tax system, fiscal policy, long term pattern of financing of enterprises, the effects of income taxation on labour force supply, etc., and includes statistical tables and information on personal income and investment. References.

Download or read book Tax Incentives and Capital Spending written by Gary Fromm and published by Washington : Brookings Institution. This book was released on 1971 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book International Evidence on the Effects of Having No Capital Gains Taxes written by Fraser Institute (Vancouver, B.C.) and published by The Fraser Institute. This book was released on 2001 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Incentives in Developing Countries and International Taxation written by Timo Viherkenttä and published by . This book was released on 1991 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the complex coordination of tax incentives for foreign investors and international taxation. The analysis locates the factors which tend to frustrate such incentives through increased taxation in the investor's home country. The various tax planning techniques for avoiding the loss of incentive benefits are also dealt with.

Download or read book U S Export Incentives And Investment Behavior written by Ganga P Ramdas and published by Routledge. This book was released on 2019-06-19 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines a critical variable that is used as an incentive to manufacturers to stimulate exports of U.S. goods and services. It also examines the effects of the U.S. federal income tax deferral incentive on the investment behavior of U.S. manufacturing firms.

Download or read book The Effects of Taxation on Capital Accumulation written by Martin Feldstein and published by Chicago : University of Chicago Press. This book was released on 1987 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Download or read book The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures written by Sanjay Gupta and published by . This book was released on 2001 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to provide empirical evidence on the joint effects of apportionment and tax incentives on new capital expenditures. Specifically, we examine whether states with lower property factor weights in their apportionment formulae and/or lower corporate tax rates experience a higher level of new capital spending by manufacturing firms. Concurrently, we examine whether states with more investment-related tax incentives experience a higher level of new capital spending by manufacturing firms. Based on longitudinal data aggregated to the state level and spanning a ten-year period from 1987 to 1996, we find in annual cross-sectional, pooled, and fixed-effects regressions that property burden (the product of the property factor weight and the top statutory state corporate income tax rate)has a significant negative association with new capital expenditures, whereas incentives have a positive but decreasing association with new capital expenditures. This study contributes to the growing literature aimed at understanding the effects of subnational fiscal policy on state-level economic activity.

Download or read book Effects of Federal Income Taxes on Capital Budgeting written by James W. Edwards and published by . This book was released on 1969 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effect of Corporate Tax Incentives on the Horizontal Equity of the Corporation Income Tax written by Samuel Alton Hicks and published by . This book was released on 1976 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effects of Federal Income Taxes on Capital Budgeting written by James Wyatt Edwards and published by . This book was released on 1966 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Work incentive effects of alternative rate structures in a negative income tax written by Brian Gordon Lindquist and published by . This book was released on 1973 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: