Investment: Tax policy and the cost of capital PDF Download

Author: Dale Weldeau Jorgenson
Publisher: MIT Press
ISBN: 9780262100571
Category : Business & Economics
Languages : en
Pages : 514

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Book Description
V.1 Capital theory and investment behavior -- V.2 Tax policy and the cost of capital.

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: Kevin A. Hassett
Publisher: American Enterprise Institute
ISBN: 9780844770864
Category : Business & Economics
Languages : en
Pages : 94

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Book Description
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.

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.

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

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Book Description
"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: 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: United States. Congress. Senate. Committee on Finance. Subcommittee on Financial Markets
Publisher:
ISBN:
Category : Capital investments
Languages : en
Pages : 474

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Book Description

Author: Chun-yŏng Kim
Publisher: Routledge
ISBN:
Category : Capital
Languages : en
Pages : 200

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Book Description
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

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: 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.