The Optimal Taxation Of Interest Income

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The Optimal Taxation Of Interest Income

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Author : Jacqueline C. Hess-Ingrassia
language : en
Publisher: Cornell University Press
Release Date : 1995

The Optimal Taxation Of Interest Income written by Jacqueline C. Hess-Ingrassia and has been published by Cornell University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.

Optimal Taxation By The Monetary Authority

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Author : Carl E. Walsh
language : en
Publisher:
Release Date : 1984

Optimal Taxation By The Monetary Authority written by Carl E. Walsh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1984 with Interest rates categories.

Reserve requirements imposed against bank deposits, nominal interest payments on bank reserves (or on base money), and inflation can all be viewed as generating tax effects. Any analysis of optimal monetary policy in a steady-state equilibrium needs to consider the simultaneous choice of all the tax instruments controlled by the monetary authority. Such an analysis is carried out in this paper. It is shown that when the tax system is not indexed, the optimal nominal interest rate on the monetary authority's liabilities is likely to be zero. More importantly, any discussion of the payment of interest on reserves and currency must take into account the nature of the tax system and the rate of inflation in a nonindexed economy.

Optimal Taxation Of International Mergers Acquisitions

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Author : Martin Ruf
language : en
Publisher:
Release Date : 2012

Optimal Taxation Of International Mergers Acquisitions written by Martin Ruf and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.

If interest income is subject to tax, the taxation of business income from international mergers amp; acquisitions as well as international greenfield investments is globally optimal if economic depreciations are permitted as tax-deductible expenses, investors receive a credit for foreign taxes paid (tax credit method), and business income is taxed at the uniform income tax rate.It is nationally optimal with full taxation after deduction. This optimality result prevails with historical cost depreciation for international greenfield investments, but not for international mergers amp; acquisitions.Cash-flow taxation of international mergers amp; acquisitions and greenfield investment is globally optimal with a tax credit method and nationally optimal with full taxation after deduction.

The Optimal Mix Of Taxes On Money Consumption And Income

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Author : Fiorella De Fiore
language : en
Publisher:
Release Date : 2002

The Optimal Mix Of Taxes On Money Consumption And Income written by Fiorella De Fiore and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Consumption (Economics) categories.

Age Related Optimal Income Taxation

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Author : Soren Blomquist
language : en
Publisher:
Release Date : 2008

Age Related Optimal Income Taxation written by Soren Blomquist and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.

In most countries, average income varies with age. In this paper we investigate if and how it is possible to enhance the redistributive mechanism by relating tax payments to age. Using an OLG model where some individuals are low skilled all their life while others are low skilled when young but high skilled when old, we first show how an age dependent optimal income tax can Pareto improve upon an age independent income tax. We then characterize the optimal age dependent income tax. A tax on interest income is part of the optimal tax structure.

Vanishing Tax On Capital Income In The Open Economy

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Author : Assaf Razin
language : en
Publisher:
Release Date : 1991

Vanishing Tax On Capital Income In The Open Economy written by Assaf Razin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Capital gains tax categories.

The increased integration of the world capital market implies that the supply of capital becomes more elastic, and therefore potentially a less efficient base for taxation. In general, the optimal taxation of capital income is subject to two conflicting forces. On the one hand the return on existing capital is a pure rent which is efficient to fully tax away. On the other hand taxing the returns on investment in new capital would retard growth, thus generating inefficiencies. Capturing these considerations, the paper carries out a simple optimal tax analysis for an open economy, which is fully integrated in the world capital markets. The analysis identifies well defined circumstances in which the capital income tax vanishes.

Optimal Taxation In Life Cycle Economies

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Author :
language : en
Publisher:
Release Date :

Optimal Taxation In Life Cycle Economies written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.

The Federal Reserve Bank of Richmond presents the full text of the September 2000 working paper entitled "Optimal Taxation in Life-cycle Economies," written by Martin Gervais and Andres Erosa. The text is available in PDF format. This paper uses a standard life-cycle growth model in which individuals have a labor-leisure choice in each period of their lives, to show that an optimizing government will find it optimal to tax or subsidize interest income.

Taxation Of Capital Gains

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Author : Krister Andersson
language : en
Publisher: International Monetary Fund
Release Date : 1991-10-01

Taxation Of Capital Gains written by Krister Andersson 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 1991-10-01 with Business & Economics categories.

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.

Taxation And Endogenous Growth In Open Economies

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Author : Nouriel Roubini
language : en
Publisher:
Release Date : 1994

Taxation And Endogenous Growth In Open Economies written by Nouriel Roubini and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Capital levy categories.

This paper examines the effects of taxation of human capital, physical capital and foreign assets in a multi-sector model of endogenous growth. It is shown that in general the growth rate is reduced by taxes on capital and labor (human capital) income. When the government faces no borrowing constraints and is able to commit to a given set of present and future taxes, it is shown that the optimal tax plan involves high taxation of both capital and labor in the short run. This allows the government to accumulate sufficient assets to finance spending without any recourse to distortionary taxation in the long run. When restrictions to government borrowing and lending are imposed, the model implies that human and physical capital should be taxed similarly.

Taxation Human Capital And Uncertainty

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Author : Jonathan Eaton
language : en
Publisher:
Release Date : 1979

Taxation Human Capital And Uncertainty written by Jonathan Eaton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Human capital categories.