Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by Oxford University Press. This book was released on 1991 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by . This book was released on 1991 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first of a set of lectures inaugurated by the University of Uppsala and given every two years in honour of the Swedish economist Erik Lindahl. The lectures in this volume survey the new theoretical links between monetary theory and public finance.
Download or read book Investment Tax policy and the cost of capital written by Dale Weldeau Jorgenson and published by MIT Press. This book was released on 1996 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt: V.1 Capital theory and investment behavior -- V.2 Tax policy and the cost of capital.
Download or read book Tax Reform Proposals written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1985 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Taxation on Capital Accumulation written by Martin Feldstein and published by University of Chicago Press. This book was released on 2009-05-15 with total page 501 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 Cost of Capital Q Model of Investment and Capital Accumulation written by Chun-yŏng Kim and published by Routledge. This book was released on 1998 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: A study on tax reform, cost of capital, and capital accumulation to guide policy-makers who share the goal of making the capital accumulation more efficient. This approach traces the economic growth in Korea, and discovers empirical evidences
Download or read book Tax Policy and Investment written by Kevin A. Hassett and published by American Enterprise Institute. This book was released on 1999 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book studies topics relating to fundamental tax reform. The topics include, among others, the effects of taxation on household saving, the effects of reducing taxes on individuals' work effort, issues in the taxation of financial services, and international issues in consumption taxation.
Download or read book Investment Volume 3 written by Dale W. Jorgenson and published by National Geographic Books. This book was released on 2001-06-27 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A presentation of the cost-of-capital approach for analyzing the economic impact of tax policy. This book presents a comprehensive treatment of the cost-of-capital approach for analyzing the economic impact of tax policy. This approach has provided an intellectual impetus for reforms of capital income taxation in the United States and around the world. The cost of capital and the marginal effective tax rate are combined with estimates of substitution possibilities by businesses and households in analyzing tax and spending programs. This makes it possible to evaluate tax reforms and changes in government spending. Studies of the economic impact of tax policies have taken two forms. First, the cost of capital has been incorporated into investment functions in macroeconomic models, which are used to model the short-run responses to tax policy changes. Second, the cost-of-capital approach has been integrated into applied general-equilibrium models used in evaluating the long-run economic effects of tax reforms. The cost-of-capital approach suggests two avenues for tax reform. One would retain the income tax base of the existing U.S. tax system, but would equalize tax burdens on all forms of assets as well as average and marginal tax rates on labor income. The other would substitute consumption for income as a tax base, while equating average and marginal tax rates on labor income.
Download or read book The Economics of Tax Reform written by Bassam Harik and published by . This book was released on 1988 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides several papers which give some insight into the complexity of the world of tax reform.
Download or read book General Tax Reform Tax treatment of capital recovery investment credit accelerated depreciation and amortization written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economic Effects of Fundamental Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Capital Taxation written by Martin S. Feldstein and published by Harvard University Press. This book was released on 1983 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Taxation of Capital Income written by Alan J. Auerbach and published by Harvard University Press. This book was released on 1983 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxing Capital Income written by Henry J. Aaron and published by The Urban Insitute. This book was released on 2007 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.
Download or read book Tax Reform invited Panelists written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1975 with total page 2006 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book General Tax Reform Capital gains and losses written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1973 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax written by OECD and published by OECD Publishing. This book was released on 2007-11-13 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
