Tax Policy And The Economy Volume 28
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Tax Policy And The Economy Volume 28
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Author : Jeffrey R. Brown
language : en
Publisher: University of Chicago Press Journals
Release Date : 2014-11-05
Tax Policy And The Economy Volume 28 written by Jeffrey R. Brown and has been published by University of Chicago Press Journals this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-05 with Business & Economics categories.
The papers in Volume 28 of Tax Policy and the Economy illustrate the depth and breadth of the research by NBER research associates who study taxation and government spending programs. The first paper explores whether closely held firms are used as tax shelters. The second examines the taxation of multinational corporations. The third discusses the taxation of housing, focusing on the ways in which current income tax rules may affect location and consumption decisions and lead to economic inefficiencies. The fourth paper offers an historical perspective on the political economy of gasoline taxes, with a particular focus on the response to the oil shocks of the early 1970s. The fifth and final paper uses the tools of financial economics to estimate the unfunded liabilities of the Pension Benefit Guaranty Corporation.
Tax Policy And The Economy Volume 28
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Author : Jeffrey R. Brown
language : en
Publisher: University of Chicago Press
Release Date : 2014-11-05
Tax Policy And The Economy Volume 28 written by Jeffrey R. Brown and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-05 with Business & Economics categories.
The papers in Volume 28 of Tax Policy and the Economy illustrate the depth and breadth of the research by NBER research associates who study taxation and government spending programs. The first paper explores whether closely held firms are used as tax shelters. The second examines the taxation of multinational corporations. The third discusses the taxation of housing, focusing on the ways in which current income tax rules may affect location and consumption decisions and lead to economic inefficiencies. The fourth paper offers an historical perspective on the political economy of gasoline taxes, with a particular focus on the response to the oil shocks of the early 1970s. The fifth and final paper uses the tools of financial economics to estimate the unfunded liabilities of the Pension Benefit Guaranty Corporation.
Tax Policy And The Economy
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Author :
language : en
Publisher:
Release Date : 1993
Tax Policy And The Economy written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Taxation categories.
Heidelberg Congress On Taxing Consumption
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Author : Manfred Rose
language : en
Publisher: Springer
Release Date : 1990-06-29
Heidelberg Congress On Taxing Consumption written by Manfred Rose and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-06-29 with Business & Economics categories.
A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.
Heidelberg Congress On Taxing Consumption
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Author : Manfred Rose
language : en
Publisher: Springer
Release Date : 2011-12-06
Heidelberg Congress On Taxing Consumption written by Manfred Rose and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-06 with Business & Economics categories.
A tax reform policy aiming at a growth of prosperity requires basic guidelines. These would have to serve as a standard evaluation model for the precise assessment of the current tax system and the development of tax reform proposals. For market economies the concept of a consumption-based tax system is gaining increasing importance, especially with respect to economic efficiency. An ideal concept for reforming direct taxes would be the requirement of aligning tax bases directly to consumed income, that is, to exempt saved and invested income from taxation. The present volume contains papers dealing with the pros and cons of such a consumption-based tax system and of taxing lifetime consumption. Papers presented in this volume come from leading international scientists who discuss the tax reform under theoretical, political, legal and administrative aspects.
Tax Policy Leverage And Macroeconomic Stability
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2016-12-10
Tax Policy Leverage And Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-10 with Business & Economics categories.
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
International Aspects Of Fiscal Policies
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Author : Jacob A. Frenkel
language : en
Publisher: University of Chicago Press
Release Date : 2007-12-01
International Aspects Of Fiscal Policies written by Jacob A. Frenkel and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-01 with Business & Economics categories.
This volume brings together nine papers from a conference on international macroeconomics sponsored by the NBER in 1985. International economists as well as graduate students in the fields of global monetary economics, finance, and macroeconomics will find this an outstanding contribution to current research. It includes two commentaries for each paper, written by experts in the field, and Frenkel's detailed introduction, which serves as a reader's guide to the arguments made, the models employed, and the issues raised by each contributor. The studies analyze national fiscal policies within the context of the international economic order. Malcolm D. Knight and Paul R. Masson use an empirical model to show that fiscal changes in recent years in the United States, West Germany, and Japan have caused major disturbances in net savings and investment flows. Linda S. Kole uses a two-country simulation model to examine the effects of a large nation's expansion on exchange rates, interest rates, and the balance of payments. In other studies, Warwick J. McKibbin and Jeffrey D. Sachs discuss the influences of different currency regimes on the international transmission of inflation; Kent P. Kimbrough analyzes the interaction between optimal tax policies and international trade; Sweder van Wijnbergen investigates the interrelation of fiscal policies, trade intervention, and world interest rates; and Willem H. Buiter uses an analytical model to look at fiscal interdependence and optimal policy design. David Backus, Michael Devereux, and Douglas Purvis develop a theoretical model to investigate effects of different fiscal policies in an open economy. Alan C. Stockman looks at the influence of policy anticipation in the private sector, while Lawrence H. Summers shows the effects of differential tax policy on international competitiveness.
From Optimal Tax Theory To Tax Policy
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Author : Robin Boadway
language : en
Publisher: MIT Press
Release Date : 2012-01-27
From Optimal Tax Theory To Tax Policy written by Robin Boadway and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-01-27 with Business & Economics categories.
An economist examines the evolution of optimal tax analysis and its influence on tax policy design. Many things inform a country's choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. In this book, Robin Boadway examines the role of optimal tax analysis in informing and influencing tax policy design. Scholars of public economics formulate models of optimal tax-transfer systems based on normative principles that reflect efficiency and equity considerations. They use that analysis to form views about the optimal design or reform of actual tax systems that are much more complicated than their models. Boadway argues that there is an important symbiosis between ideas drawn from normative tax analysis and tax policies actually enacted. Ideas germinated by normative analyses have led to the widespread adoption of the value-added tax, the use of refundable tax credits, and various business tax reforms. Other ideas provide rationales for existing features of tax systems, including the tax treatment of retirement savings and human capital investment. Boadway charts the evolution of optimal tax analysis and discusses the lessons it holds for tax policy. He describes the theoretical challenges posed by recent findings in such fields as behavioral economics and social choice and considers how optimal tax analysis might adapt to these new paradigms. His analysis offers a timely assessment of the role that optimal tax theory has played in establishing the principles that continue to inform tax policy.
Tax Policy Handbook
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Author : Mr.Parthasarathi Shome
language : en
Publisher: International Monetary Fund
Release Date : 1995-04-25
Tax Policy Handbook written by Mr.Parthasarathi Shome and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-04-25 with Business & Economics categories.
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.
Supply Side Tax Policy
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Author : Mr.Liam P. Ebrill
language : en
Publisher: International Monetary Fund
Release Date : 1987-06-15
Supply Side Tax Policy written by Mr.Liam P. Ebrill and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987-06-15 with Business & Economics categories.
Written by Ved P. Gandhi, Liam P. Ebrill, George A. Mackenzie, Luis Mañas-Antón, Jitendra R. Modi, Somchai Richupan, Fernando Sanchez-Ugarte, and Parthasarathi Shome, this book contains 12 articles. It examines the relevance to developing countries of the tax policy recommendations of supply-side economists and attempts to delineate policy guidelines to ensure that fiscal management enhances rather than inhibits growth and efficiency in the wider economy.