Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 596
Book Description
Savings and Investment Incentives
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 596
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 596
Book Description
Issues in the Design of Saving and Investment Incentives
Author: David F. Bradford
Publisher:
ISBN:
Category : Capital levy
Languages : en
Pages : 59
Book Description
This paper examines the characteristics of and interactions among measures to effect saving and investment incentives ("S-I incentives")in the context of an income tax system that is inadequately indexed for inflation. Examples are proposals for more rapid depreciation of buildings and equipment and proposals to exempt larger amounts of interest income. SI incentives are classified into "consumption tax" and "direct grant" types, and it is shown that these differ in their influence on portfolio choices, in their sensitivity to inflation and in the design problems they present. Stress is placed on requirements for neutrality with respect to asset durability and portfolio composition. A new result is the derivation of the reduction in interest taxation yielding neutrality in the presence of partial expensing of real investment or equivalent investment incentive
Publisher:
ISBN:
Category : Capital levy
Languages : en
Pages : 59
Book Description
This paper examines the characteristics of and interactions among measures to effect saving and investment incentives ("S-I incentives")in the context of an income tax system that is inadequately indexed for inflation. Examples are proposals for more rapid depreciation of buildings and equipment and proposals to exempt larger amounts of interest income. SI incentives are classified into "consumption tax" and "direct grant" types, and it is shown that these differ in their influence on portfolio choices, in their sensitivity to inflation and in the design problems they present. Stress is placed on requirements for neutrality with respect to asset durability and portfolio composition. A new result is the derivation of the reduction in interest taxation yielding neutrality in the presence of partial expensing of real investment or equivalent investment incentive
Savings and Investment Incentives
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 602
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 602
Book Description
Investment Incentives
Author: J. B. Bracewell-Milnes
Publisher: Springer
ISBN: 9401744084
Category : Business & Economics
Languages : en
Pages : 142
Book Description
Modern society cannot function without a high level of investment, just as it cannot function without a high level of taxation (or its equivalent in communist countries). Both investment and taxation (as a source of government revenue) are important for the level of production and employment. No wonder then that governments are faced with an increasing dilemma between higher taxation on the one hand and the need for stimulating investment by tax reductions or allowances on the other. Related to this is the choice between a market economy which is as free as possible and detailed governmental measures for monitoring and steering investments, not only with the intention to promote economic growth but to further a nu mb er of other social interests as weil. This is to some extent a political issue but the decisions it involves should still be based on sound economic facts and considerations. In many countries one of the important instruments for stimulating and steering investment is the introduction oi\modification of investment incentives within the framework of the tax system. The present book gives a lot of information on this subject. It endeavours to create a conceptual order in the somewhat chaotic multitude of incentives practised by the main industrial countries and studies their economic effects. The authors are weil equipped to do this because they were c10sely involved in the study on this subject made by Erasmus U niversity Rotterdam at the request of the Common Market Com mission.
Publisher: Springer
ISBN: 9401744084
Category : Business & Economics
Languages : en
Pages : 142
Book Description
Modern society cannot function without a high level of investment, just as it cannot function without a high level of taxation (or its equivalent in communist countries). Both investment and taxation (as a source of government revenue) are important for the level of production and employment. No wonder then that governments are faced with an increasing dilemma between higher taxation on the one hand and the need for stimulating investment by tax reductions or allowances on the other. Related to this is the choice between a market economy which is as free as possible and detailed governmental measures for monitoring and steering investments, not only with the intention to promote economic growth but to further a nu mb er of other social interests as weil. This is to some extent a political issue but the decisions it involves should still be based on sound economic facts and considerations. In many countries one of the important instruments for stimulating and steering investment is the introduction oi\modification of investment incentives within the framework of the tax system. The present book gives a lot of information on this subject. It endeavours to create a conceptual order in the somewhat chaotic multitude of incentives practised by the main industrial countries and studies their economic effects. The authors are weil equipped to do this because they were c10sely involved in the study on this subject made by Erasmus U niversity Rotterdam at the request of the Common Market Com mission.
Savings Incentives
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Savings, Pensions, and Investment Policy
Publisher:
ISBN:
Category : Saving and investment
Languages : en
Pages : 536
Book Description
Publisher:
ISBN:
Category : Saving and investment
Languages : en
Pages : 536
Book Description
Investment Versus Savings Incentives
Author: Alan J. Auerbach
Publisher:
ISBN:
Category : Capital
Languages : en
Pages : 43
Book Description
This paper examines the closed economy effects of government policies that vary with respect to whether they treat newly produced capital differently from old capital. Policies that do make this distinction are denoted investment policies, while those that do not are labelled savings policies. While both types of policies alter marginal incentives to accumulate new capital, investment incentives can generate significant inframarginal redistribution from current holders of wealth to those with small or zero claims on the existing capital stock. Among the principal findings, based on simulations of a general equilibrium, perfect foresight, overlapping generations life-cycle model, are:1)Investment incentives, even if financed by short run increases in the stock of debt, significantly increase capital formation.2)Deficit-financed savings incentives, in contrast, typically reduce the economy's long run capital stock.3)Deficit-financed investment incentives can actually be self-financing, in that they may lead to a long run surplus without any increase in other tax rates
Publisher:
ISBN:
Category : Capital
Languages : en
Pages : 43
Book Description
This paper examines the closed economy effects of government policies that vary with respect to whether they treat newly produced capital differently from old capital. Policies that do make this distinction are denoted investment policies, while those that do not are labelled savings policies. While both types of policies alter marginal incentives to accumulate new capital, investment incentives can generate significant inframarginal redistribution from current holders of wealth to those with small or zero claims on the existing capital stock. Among the principal findings, based on simulations of a general equilibrium, perfect foresight, overlapping generations life-cycle model, are:1)Investment incentives, even if financed by short run increases in the stock of debt, significantly increase capital formation.2)Deficit-financed savings incentives, in contrast, typically reduce the economy's long run capital stock.3)Deficit-financed investment incentives can actually be self-financing, in that they may lead to a long run surplus without any increase in other tax rates
Tax Incentives for Savings
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Saving and investment
Languages : en
Pages : 788
Book Description
Publisher:
ISBN:
Category : Saving and investment
Languages : en
Pages : 788
Book Description
Investment Versus Saving Incentives
Author: Alan J. Auerbach
Publisher:
ISBN:
Category : Capital
Languages : en
Pages : 62
Book Description
Publisher:
ISBN:
Category : Capital
Languages : en
Pages : 62
Book Description
Financial Incentives and Retirement Savings
Author: OECD
Publisher: OECD Publishing
ISBN: 9264306927
Category :
Languages : en
Pages : 298
Book Description
Are tax incentives the best way to encourage people to save for retirement? This publication assesses whether countries can improve the design of financial incentives to promote savings for retirement. After describing how different countries design financial incentives to promote savings for ...
Publisher: OECD Publishing
ISBN: 9264306927
Category :
Languages : en
Pages : 298
Book Description
Are tax incentives the best way to encourage people to save for retirement? This publication assesses whether countries can improve the design of financial incentives to promote savings for retirement. After describing how different countries design financial incentives to promote savings for ...
Tax Incentives for Increasing Savings and Investments
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 356
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 356
Book Description