Depreciation, Inflation, and the Taxation of Income from Capital PDF Download

Author: Charles R. Hulten
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 344

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Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241793
Category : Business & Economics
Languages : en
Pages : 312

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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: 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: Mervyn A. King
Publisher: University of Chicago Press
ISBN: 0226436314
Category : Business & Economics
Languages : en
Pages : 361

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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: Martin S. Feldstein
Publisher: Harvard University Press
ISBN: 9780674094826
Category : Business & Economics
Languages : en
Pages : 506

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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
ISBN: 9780674868458
Category : Business & Economics
Languages : en
Pages : 142

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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: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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"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.

Author: Mr.Vito Tanzi
Publisher: International Monetary Fund
ISBN: 9780939934331
Category : Business & Economics
Languages : en
Pages : 276

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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: Stanford University. Institute in Engineering Economic Systems Department. Project on Engineering Planning
Publisher:
ISBN:
Category : Economic history
Languages : en
Pages : 134

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Author: Victor L. Bernard and Carla Hayn
Publisher:
ISBN:
Category :
Languages : en
Pages : 54

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