Taxing Capital Income
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The Economic Effects Of Taxing Capital Income
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Author : Jane Gravelle
language : en
Publisher: MIT Press
Release Date : 1994
The Economic Effects Of Taxing Capital Income written by Jane Gravelle and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
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.
Taxing Capital Income
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Author : Henry J. Aaron
language : en
Publisher: Rowman & Littlefield Publishers
Release Date : 2007
Taxing Capital Income written by Henry J. Aaron and has been published by Rowman & Littlefield Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
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.
Oecd Tax Policy Studies Taxation Of Capital Gains Of Individuals Policy Considerations And Approaches
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2006-11-24
Oecd Tax Policy Studies Taxation Of Capital Gains Of Individuals Policy Considerations And Approaches written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-24 with categories.
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Capital Taxation
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Author : Martin S. Feldstein
language : en
Publisher:
Release Date : 1983
Capital Taxation written by Martin S. Feldstein and has been published by 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.
The Labyrinth Of Capital Gains Tax Policy
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Author : Leonard E. Burman
language : en
Publisher: Brookings Institution Press
Release Date : 2010-12-01
The Labyrinth Of Capital Gains Tax Policy written by Leonard E. Burman and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-01 with Business & Economics categories.
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.
International Evidence On The Effects Of Having No Capital Gains Taxes
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Author : Fraser Institute (Vancouver, B.C.)
language : en
Publisher: The Fraser Institute
Release Date : 2001
International Evidence On The Effects Of Having No Capital Gains Taxes written by Fraser Institute (Vancouver, B.C.) and has been published by The Fraser Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Capital gains tax categories.
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.
The Taxation Of Income From Capital
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Author : Arnold C. Harberger
language : en
Publisher:
Release Date : 1969
The Taxation Of Income From Capital written by Arnold C. Harberger and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Business & Economics categories.
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.
Simon S Taxes
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Author : John Allsebrook Simon Simon (Viscount)
language : en
Publisher:
Release Date : 1983
Simon S Taxes written by John Allsebrook Simon Simon (Viscount) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Taxation categories.
Reforming Capital Income Taxation
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Author : Horst Siebert
language : en
Publisher:
Release Date : 1990
Reforming Capital Income Taxation written by Horst Siebert and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Capital levy categories.
Compilation of papers written by various authors for a conference held at the Institute of World Economics in 1989. The papers are divided in the following topics: Allocation and taxation; Taxation and capital flows; The harmonization issue and restructuring capital income taxation.