Depreciation, Inflation, and the Taxation of Income from Capital PDF Download
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Author: Charles R. Hulten
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 344
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Book Description
Author: Charles R. Hulten
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 344
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Book Description
Author: C. Eugene Steuerle
Publisher: Brookings Institution Press
ISBN: 9780815721031
Category : Business & Economics
Languages : en
Pages : 224
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Book Description
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
ISBN: 0226241793
Category : Business & Economics
Languages : en
Pages : 312
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Book Description
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
ISBN: 9780674094826
Category : Business & Economics
Languages : en
Pages : 506
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Book Description
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: Dale Weldeau Jorgenson
Publisher: Oxford University Press
ISBN: 9780198285939
Category : Business & Economics
Languages : en
Pages : 210
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Book Description
Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Author: Mervyn A. King
Publisher: University of Chicago Press
ISBN: 0226436314
Category : Business & Economics
Languages : en
Pages : 361
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Book Description
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: Alan J. Auerbach
Publisher: Harvard University Press
ISBN: 9780674868458
Category : Business & Economics
Languages : en
Pages : 142
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Book Description
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: C. N. Ostergren
Publisher:
ISBN:
Category :
Languages : en
Pages : 130
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Book Description
Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 9780939934331
Category : Business & Economics
Languages : en
Pages : 276
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Book Description
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: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241785
Category : Business & Economics
Languages : en
Pages : 501
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Book Description
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.
