The Economic Effects Of Taxing Capital Income

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The Economic Effects of Taxing Capital Income

Author : Jane Gravelle
Publisher : MIT Press
ISBN 13 : 9780262071581
Total Pages : 370 pages
Book Rating : 4.0/5 (715 download)

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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
ISBN 13 : 9780262525541
Total Pages : 358 pages
Book Rating : 4.5/5 (255 download)

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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 :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.E/5 ( download)

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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:

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

Author : United States. Congress. Senate. Committee on Finance
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.F/5 ( download)

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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 :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.:/5 (815 download)

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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:

Does Atlas Shrug?

Author : Joel Slemrod
Publisher : Harvard University Press
ISBN 13 : 9780674001541
Total Pages : 540 pages
Book Rating : 4.0/5 (15 download)

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Book Synopsis Does Atlas Shrug? by : Joel Slemrod

Download or read book Does Atlas Shrug? written by Joel Slemrod and published by Harvard University Press. This book was released on 2000 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the rich. Opponents of high tax rates claim that heavy assessments have negative incentives on the productivity of some of our most talented citizens; supporters stress the importance of the rich shouldering their "fair share," and decry the loopholes that permit many to escape their obligations. Notably absent from this debate is hard evidence about the actual impact of taxes on the behavior of the affluent. This book presents evidence by leading economists of the effects of taxes on the formation of businesses, the supply of labor, the form of executive compensation, the accumulation of wealth, the allocation of portfolios, and the realization of capital gains. Among its findings are that the labor supply of the rich remained unchanged in the face of large tax cuts in 1986, and that in late 1992 executives exercised billions of dollars' worth of stock options in order to beat the tax increases expected in 1993. The book also presents a history of efforts to tax the rich, a demographic snapshot of the financially affluent, and a road map to widely used tax-avoidance strategies. Does Atlas Shrug? will be of great interest to policymakers and interested citizens who want to know how much tax revenue could really be gained by increasing tax rates on the rich, or whether low capital gains tax rates really spur economic growth.

Taxing Capital Income

Author : Henry J. Aaron
Publisher : The Urban Insitute
ISBN 13 : 9780877667377
Total Pages : 372 pages
Book Rating : 4.6/5 (673 download)

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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
ISBN 13 : 9780815707295
Total Pages : 544 pages
Book Rating : 4.7/5 (72 download)

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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
ISBN 13 : 0889751897
Total Pages : 36 pages
Book Rating : 4.8/5 (897 download)

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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 :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (464 download)

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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.

The Effects of Taxation on Capital Accumulation

Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241785
Total Pages : 501 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Effects of Taxation on Capital Accumulation by : Martin Feldstein

Download or read book The Effects of Taxation on Capital Accumulation written by Martin Feldstein and published by University of Chicago Press. This book was released on 2009-05-15 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Economics of Tax Policy

Author : Alan J. Auerbach
Publisher : Oxford University Press
ISBN 13 : 0190619732
Total Pages : 401 pages
Book Rating : 4.1/5 (96 download)

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Book Synopsis The Economics of Tax Policy by : Alan J. Auerbach

Download or read book The Economics of Tax Policy written by Alan J. Auerbach and published by Oxford University Press. This book was released on 2017-02-15 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can "nudge" improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate.

The Taxation of Capital Income

Author : Alan J. Auerbach
Publisher : Harvard University Press
ISBN 13 : 9780674868458
Total Pages : 142 pages
Book Rating : 4.8/5 (684 download)

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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.

The Economic Effects of Capital Gains Taxation

Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis The Economic Effects of Capital Gains Taxation by :

Download or read book The Economic Effects of Capital Gains Taxation written by and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prepared for Members and Committees of Congress The Economic Effects of Capital Gains Taxation Summary One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). [...] Proposals dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment. [...] While the effect of changes in the capital gains tax rate continue to be debated and researched, the bulk of the evidence suggests that reducing the capital gains tax rate reduces tax revenues. [...] Proposals and legislation dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment. [...] Under the Haig-Simons approach, income is defined as consumption plus the change in wealth.1 Wealth can increase because of active saving or because the value of assets has increased; capital gains are the increase in the value of capital assets.

Capital Taxation

Author : Martin S. Feldstein
Publisher : Harvard University Press
ISBN 13 : 9780674094826
Total Pages : 506 pages
Book Rating : 4.0/5 (948 download)

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Book Synopsis Capital Taxation by : Martin S. Feldstein

Download or read book Capital Taxation written by Martin S. Feldstein and published by Harvard University Press. This book was released on 1983 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Capital Gains Taxation

Author : Matt T. Zimmerman
Publisher :
ISBN 13 : 9781620810767
Total Pages : 0 pages
Book Rating : 4.8/5 (17 download)

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Book Synopsis Capital Gains Taxation by : Matt T. Zimmerman

Download or read book Capital Gains Taxation written by Matt T. Zimmerman and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the effects and proposals of capital gains taxation. Tax legislation in 1997 reduced capital gains taxes on several types of assets, imposing a 20% maximum tax rate on long-term gains, a rate temporarily reduced to 15% for 2003-2008, which was extended for two additional years in 2006. There is also an exclusion of $500,000 ($250,000 for single returns) for gains on home sales. Some believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticise lower capital gains taxes as benefiting higher income individuals and express concerns about the budget effects, particularly in future years.

The Taxation of Income from Capital

Author : Arnold C. Harberger
Publisher :
ISBN 13 :
Total Pages : 358 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Taxation of Income from Capital by : Arnold C. Harberger

Download or read book The Taxation of Income from Capital written by Arnold C. Harberger and published by . This book was released on 1969 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compilation of papers on problems of income taxation and the effects thereof on capital gains in the USA - covers economic implications, legal aspects of the tax system, fiscal policy, long term pattern of financing of enterprises, the effects of income taxation on labour force supply, etc., and includes statistical tables and information on personal income and investment. References.