The Taxation of Income from Capital

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Author :
Publisher : University of Chicago Press
ISBN 13 : 0226436314
Total Pages : 361 pages
Book Rating : 4.2/5 (264 download)

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Book Synopsis The Taxation of Income from Capital by : Mervyn A. King

Download or read book The Taxation of Income from Capital written by Mervyn A. King and published by University of Chicago Press. This book was released on 2010-06-15 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.

The Taxation of Income from Capital

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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.

The Taxation of Capital Income

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Author :
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.

Taxing Capital Income

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Author :
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.

Depreciation, Inflation, and the Taxation of Income from Capital

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Publisher :
ISBN 13 :
Total Pages : 344 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Depreciation, Inflation, and the Taxation of Income from Capital by : Charles R. Hulten

Download or read book Depreciation, Inflation, and the Taxation of Income from Capital written by Charles R. Hulten and published by . This book was released on 1981 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Capital Taxation

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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.

The Encyclopedia of Taxation & Tax Policy

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Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)

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Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes

Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.

The Taxation of Capital Income

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Author :
Publisher : Cambridge, Mass. : Harvard University Press
ISBN 13 :
Total Pages : 144 pages
Book Rating : 4.F/5 ( 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 Cambridge, Mass. : Harvard University Press. This book was released on 1983 with total page 144 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.

Basis of Assets

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Author :
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Basis of Assets by : United States. Internal Revenue Service

Download or read book Basis of Assets written by United States. Internal Revenue Service and published by . This book was released on with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Capital Gains

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Publisher : International Monetary Fund
ISBN 13 : 1451948042
Total Pages : 29 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Taxation of Capital Gains by : Krister Andersson

Download or read book Taxation of Capital Gains written by Krister Andersson and published by International Monetary Fund. This book was released on 1991-10-01 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the main issues that needs to be addressed in the taxation of capital gains. The main focus of the paper is on the tax treatment of capital gains in the United States. The impact of inflation on asset values and the taxation of gains have led to calls for an inflation-adjusted taxation of capital gains. Others have called for the exclusion of a part of the nominal gains from taxation. This paper argues that if the exclusion method is used, the exclusion rate should increase as the holding period gets longer.

The Labyrinth of Capital Gains Tax Policy

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Author :
Publisher : Brookings Institution Press
ISBN 13 : 9780815714958
Total Pages : 218 pages
Book Rating : 4.7/5 (149 download)

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Book Synopsis The Labyrinth of Capital Gains Tax Policy by : Leonard E. Burman

Download or read book The Labyrinth of Capital Gains Tax Policy written by Leonard E. Burman and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.

Tax By Design

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Publisher : Oxford University Press
ISBN 13 : 0199553742
Total Pages : 552 pages
Book Rating : 4.1/5 (995 download)

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Book Synopsis Tax By Design by : Stuart Adam

Download or read book Tax By Design written by Stuart Adam and published by Oxford University Press. This book was released on 2011-09 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

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

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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:

Federal Income Tax Treatment of Capital Gains and Losses

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Publisher :
ISBN 13 :
Total Pages : 114 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Federal Income Tax Treatment of Capital Gains and Losses by : United States. Department of the Treasury. Tax Advisory Staff of the Secretary

Download or read book Federal Income Tax Treatment of Capital Gains and Losses written by United States. Department of the Treasury. Tax Advisory Staff of the Secretary and published by . This book was released on 1951 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Income Tax

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Author :
Publisher :
ISBN 13 :
Total Pages : 674 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Federal Income Tax by : George Edwin Holmes

Download or read book Federal Income Tax written by George Edwin Holmes and published by . This book was released on 1917 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Evidence on the Effects of Having No Capital Gains Taxes

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Author :
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:

Tax policy and capital formation

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Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Tax policy and capital formation by : United States. Congress. Joint Committee on Taxation

Download or read book Tax policy and capital formation written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1977 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: