Taxation Technology And The User Cost Of Capital
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Taxation Technology And The User Cost Of Capital
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Author : E. Biørn
language : en
Publisher: Elsevier
Release Date : 2014-06-28
Taxation Technology And The User Cost Of Capital written by E. Biørn and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-28 with Business & Economics categories.
The definition and measurement of the cost of using real capital as an input in production has been much discussed and approached in several ways in earlier literature. This present study attempts to give a unified treatment of the cost of capital services, with emphasis on its relation to the corporate tax system on the one hand, and to the production technology of the firm on the other. It provides a thorough discussion of capital as a factor of production, relating the measurement of the price of capital services to the measurement of capital stock. A parallel treatment of capital and its service price with a neo-classical technology and with a putty-clay technology is presented. The book also discusses and unifies different concepts of neutrality of income taxation presented in the public finance literature. Illustrations based on data for the manufacturing sector of the Norwegian economy are given, relating partly to the actual tax system and partly to more or less hypothetical tax reforms. The study is intended to serve as a reference for researchers in econometric model building, corporate investment behaviour, tax analysis, and national accounting.
Taxation Technology And The User Cost Of Capital
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Author : Erik Biørn
language : en
Publisher:
Release Date : 1989
Taxation Technology And The User Cost Of Capital written by Erik Biørn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Capital categories.
Technology And Economic Policy
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Author : Ralph Landau
language : en
Publisher: Cambridge, Mass. : Ballinger Publishing Company
Release Date : 1986
Technology And Economic Policy written by Ralph Landau and has been published by Cambridge, Mass. : Ballinger Publishing Company this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Science and state categories.
Capital Taxation
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Author : Martin S. Feldstein
language : en
Publisher: Harvard University Press
Release Date : 1983
Capital Taxation written by Martin S. Feldstein and has been published by Harvard University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.
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.
Tax Reform And The Cost Of Capital
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Author : Dale Weldeau Jorgenson
language : en
Publisher: Oxford University Press
Release Date : 1991
Tax Reform And The Cost Of Capital written by Dale Weldeau Jorgenson and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Business & Economics categories.
Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Taxation Technology And The U S Economy
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Author : Ralph Landau
language : en
Publisher: Pergamon
Release Date : 1981
Taxation Technology And The U S Economy written by Ralph Landau and has been published by Pergamon this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Business & Economics categories.
Use Of Technology In Tax Administrations 1
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Author : Ms.Margaret Cotton
language : en
Publisher: International Monetary Fund
Release Date : 2017-03-14
Use Of Technology In Tax Administrations 1 written by Ms.Margaret Cotton 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 2017-03-14 with Business & Economics categories.
This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
The Taxation Of Capital Income
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Author : Alan J. Auerbach
language : en
Publisher: Harvard University Press
Release Date : 1983
The Taxation Of Capital Income written by Alan J. Auerbach and has been published by Harvard University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.
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.
Federal Financial Support For High Technology Industries
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Author :
language : en
Publisher:
Release Date : 1985
Federal Financial Support For High Technology Industries written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with High technology industries categories.
Borderline Case
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Author : National Research Council
language : en
Publisher: National Academies Press
Release Date : 1998-02-05
Borderline Case written by National Research Council and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-02-05 with Political Science categories.
The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.