The Economic Effects Of Taxing Capital Income eBook Download PDF

Download The Economic Effects Of Taxing Capital Income full books in PDF, epub, and Kindle. Read online The Economic Effects Of Taxing Capital Income ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

The Economic Effects of Taxing Capital Income

Author: Jane Gravelle

Publisher: MIT Press

Published: 1994

Total Pages: 370

ISBN-13: 9780262071581

DOWNLOAD EBOOK

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.

Book Synopsis The Economic Effects of Taxing Capital Income by : Jane Gravelle

Download or read book The Economic Effects of Taxing Capital Income written by Jane Gravelle and published by MIT Press. This book was released on 1994 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Economic Effects of Taxing Capital Income

Author: Jane G. Gravelle

Publisher: Mit Press

Published: 1994-10

Total Pages: 358

ISBN-13: 9780262525541

DOWNLOAD EBOOK

Book Synopsis The Economic Effects of Taxing Capital Income by : Jane G. Gravelle

Download or read book The Economic Effects of Taxing Capital Income written by Jane G. Gravelle and published by Mit Press. This book was released on 1994-10 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Economic Effects of Capital Gains Taxation

Author: United States. Congress. Joint Economic Committee

Publisher:

Published: 1997

Total Pages: 20

ISBN-13:

DOWNLOAD EBOOK

Book Synopsis The Economic Effects of Capital Gains Taxation by : United States. Congress. Joint Economic Committee

Download or read book The Economic Effects of Capital Gains Taxation written by United States. Congress. Joint Economic Committee and published by . This book was released on 1997 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Taxation of Capital Income

Author: Alan J. Auerbach

Publisher: Harvard University Press

Published: 1983

Total Pages: 142

ISBN-13: 9780674868458

DOWNLOAD EBOOK

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.

Book Synopsis The Taxation of Capital Income by : Alan J. Auerbach

Download or read book The Taxation of Capital Income written by Alan J. Auerbach and published by Harvard University Press. This book was released on 1983 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Statements on Economic Effects of Changes in the Taxation of Capital Gains

Author: United States. Congress. Senate. Committee on Finance

Publisher:

Published: 1978

Total Pages: 160

ISBN-13:

DOWNLOAD EBOOK

Book Synopsis Statements on Economic Effects of Changes in the Taxation of Capital Gains by : United States. Congress. Senate. Committee on Finance

Download or read book Statements on Economic Effects of Changes in the Taxation of Capital Gains written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1978 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economic Effects of Capital Gains Taxation

Author: Thomas L. Hungerford

Publisher:

Published: 2010

Total Pages: 14

ISBN-13:

DOWNLOAD EBOOK

Book Synopsis The Economic Effects of Capital Gains Taxation by : Thomas L. Hungerford

Download or read book The Economic Effects of Capital Gains Taxation written by Thomas L. Hungerford and published by . This book was released on 2010 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Capital Income

Author: Henry J. Aaron

Publisher: The Urban Insitute

Published: 2007

Total Pages: 372

ISBN-13: 9780877667377

DOWNLOAD EBOOK

The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.

Book Synopsis Taxing Capital Income by : Henry J. Aaron

Download or read book Taxing Capital Income written by Henry J. Aaron and published by The Urban Insitute. This book was released on 2007 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our system or merely discourage saving? Would switching our tax code to one that taxes only consumption be more efficient or only burden middle- and low-income people? And if we were to radically reform the way America taxes its citizens, how could we ensure that vital revenue would not be lost? Some analysts would even argue that, under our present byzantine tax system, we don't really tax capital income at all. In this volume, eminent economists analyze the problems associated with taxing capital income and propose policy solutions, which are then challenged by their peers in informed commentary. It may not settle the debate, but policymakers, scholars, and the public will find a wealth of information and ideas to consider.

Economic Effects of Fundamental Tax Reform

Author: Henry Aaron

Publisher: Brookings Institution Press

Published: 2010-12-01

Total Pages: 544

ISBN-13: 9780815707295

DOWNLOAD EBOOK

The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.

Book Synopsis Economic Effects of Fundamental Tax Reform by : Henry Aaron

Download or read book Economic Effects of Fundamental Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every citizen cannot avoid. With tax reform high on the political agenda, this book brings together studies of leading tax economists and lawyers to assess the various reform proposals and examine the effects of tax reform in several distinct areas. Together, these studies and comments on them present a balanced evaluation of professional opinion on the issues that will be critical in the tax reform debate. The book addresses annual and lifetime distributional effects, saving, investment, transitional problems, simplification, home ownership and housing prices, charitable groups, international taxation, financial intermediaries and insurance, labor supply, and health insurance. In addition to Henry Aaron and William Gale, the contributors include Alan Auerbach, University of California, Berkeley; David Bradford, Princeton University; Charles Clotfelter, Duke University; Eric Engen, Federal Reserve; Don Fullerton, University of Texas; Jon Gruber, Massachusetts Institute of Technology; Patric Hendershott, Ohio State; David Ling, University of Florida; Ronald Perlman, Covington & Burling; Diane Lim Rogers, Congressional Budget Office; John Karl Scholz, University of Wisconsin; Joel Slemrod, University of Michigan; and Robert Triest, University of California, Davis.

International Evidence on the Effects of Having No Capital Gains Taxes

Author: Fraser Institute (Vancouver, B.C.)

Publisher: The Fraser Institute

Published: 2001

Total Pages: 36

ISBN-13: 0889751897

DOWNLOAD EBOOK

Book Synopsis International Evidence on the Effects of Having No Capital Gains Taxes by : Fraser Institute (Vancouver, B.C.)

Download or read book International Evidence on the Effects of Having No Capital Gains Taxes written by Fraser Institute (Vancouver, B.C.) and published by The Fraser Institute. This book was released on 2001 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economic Effects of Capital Gains Taxation

Author: Thomas L. Hungerford

Publisher:

Published:

Total Pages: 0

ISBN-13:

DOWNLOAD EBOOK

The Joint Economic Committee (JEC), based in Washington, D.C., presents the full text of a paper entitled "The Economic Effects of Capital Gains Taxation," published in June 1997. The paper discusses macroeconomic effects of capital gains tax reduction, tax revenue, tax fairness, and investment and economic growth.

Book Synopsis The Economic Effects of Capital Gains Taxation by : Thomas L. Hungerford

Download or read book The Economic Effects of Capital Gains Taxation written by Thomas L. Hungerford and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Joint Economic Committee (JEC), based in Washington, D.C., presents the full text of a paper entitled "The Economic Effects of Capital Gains Taxation," published in June 1997. The paper discusses macroeconomic effects of capital gains tax reduction, tax revenue, tax fairness, and investment and economic growth.