On Capital Formation and the Effects of Capital Income Taxation PDF Download

Author: Ragnar Lindgren
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 232

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Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241858
Category : Business & Economics
Languages : en
Pages : 134

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Book Description
Economists have long recognized the importance of capital accumulation for productivity and economic growth. The National Bureau of Economic Research is currently engaged in a study of the relationship between such accumulation and taxation policies, with particular focus on saving, risk-taking, and corporate investment in the United States and abroad. The papers presented in Taxes and Capital Formation are accessible, nontechnical summaries of fourteen individual research projects within that study. Complete technical reports on this research are published in a separate volume, The Effects of Taxation on Capital Accumulation, also edited by Martin Feldstein. By addressing some of the most critical policy issues of the day with a minimum of economic jargon, Taxes and Capital Formation makes the results of Bureau research available to a wide audience of policy officials and staff as well as to members of the business community. The volume should also prove useful for courses in public policy, business, and law. In keeping with Bureau tradition, the papers do not contain policy recommendations; instead, they promote a better understanding of how the economy works and the effects of specific policies on particular aspects of the economy.

Author: Martin Feldstein
Publisher: University of Chicago Press
ISBN: 0226241785
Category : Business & Economics
Languages : en
Pages : 501

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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: Assaf Razin
Publisher:
ISBN:
Category : Capital levy
Languages : en
Pages : 38

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We study the effects of capital income taxation on long run growth in an endogenous growth framework with two distinguishing features: endogenous population and international capital mobility. Endogenizing population growth introduces a new channel for taxes to affect economic growth and enables us to discriminate the effects of taxes on total versus per capita income growth. Allowing for capital mobility in the open economy, we show how the effects of taxes on population growth and income growth across countries will vary in specific ways, depending on the international income tax regimes and the relative preference bias of people towards the 'quantity' and 'quality' of children. The numerical results based on our calibrated model for the G-7 also indicate that, although the effects of liberalizing capital flows on long run growth may not be very sizable, the growth effects of changes in capital income tax rates can be tremendously magnified by cross-border capital flows and cross-border spillovers of policy effects.

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: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20

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Author: United States. Congress. Joint Economic Committee. Subcommittee on Economic Growth and Stabilization
Publisher:
ISBN:
Category : Capital investments
Languages : en
Pages : 288

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Author: Jane Gravelle
Publisher: MIT Press
ISBN: 9780262071581
Category : Business & Economics
Languages : en
Pages : 370

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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: Norman B. Ture
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 244

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Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 160

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