Consumption Tax Policy And The Taxation Of Capital Income

Author : Jane Gravelle
Publisher : MIT Press
Page : 370 pages
File Size : 42,5 Mb
Release : 1994
Category : Business & Economics
ISBN : 0262071584

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The Economic Effects of Taxing Capital Income by Jane Gravelle Pdf

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.

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 45,8 Mb
Release : 2000
Category : Capital levy
ISBN : OCLC:774511903

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Consumption Tax Policy and the Taxation of Capital Income by Anonim Pdf

This text introduces the literature on consumption tax policy and income tax, theories and models of taxation and growth, and taxation in open economies. It summarizes the main arguments for and against consumption

Author : Henry J. Aaron,Leonard Burman,C. Eugene Steuerle
Publisher : The Urban Insitute
Page : 372 pages
File Size : 52,9 Mb
Release : 2007
Category : Business & Economics
ISBN : 0877667373

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Taxing Capital Income by Henry J. Aaron,Leonard Burman,C. Eugene Steuerle Pdf

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.

Author : Robin W. Boadway,Harry M. Kitchen,Canadian Tax Foundation
Publisher : Unknown
Page : 528 pages
File Size : 40,6 Mb
Release : 1999
Category : Business & Economics
ISBN : IND:30000070124155

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Canadian Tax Policy by Robin W. Boadway,Harry M. Kitchen,Canadian Tax Foundation Pdf

Author : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 42,7 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527

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The Encyclopedia of Taxation & Tax Policy by Joseph J. Cordes,Robert D. Ebel,Jane Gravelle Pdf

"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.

Author : Gian Maria Milesi-Ferretti,Nouriel Roubini
Publisher : Unknown
Page : 48 pages
File Size : 53,5 Mb
Release : 1998
Category : Economic development
ISBN : UVA:X006077811

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Growth Effects of Income and Consumption Taxes by Gian Maria Milesi-Ferretti,Nouriel Roubini Pdf

Author : W. Bartley Hildreth
Publisher : Routledge
Page : 1021 pages
File Size : 53,8 Mb
Release : 2019-07-16
Category : Political Science
ISBN : 9781351564281

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Handbook on Taxation by W. Bartley Hildreth Pdf

A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.

Author : Henry J. Aaron,Harvey Galper,Joseph A. Pechman
Publisher : Unknown
Page : 474 pages
File Size : 46,6 Mb
Release : 1988
Category : Income tax
ISBN : UOM:39076000818679

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Uneasy Compromise by Henry J. Aaron,Harvey Galper,Joseph A. Pechman Pdf

Author : Richard Krever
Publisher : Springer
Page : 592 pages
File Size : 45,7 Mb
Release : 1997-11-24
Category : Business & Economics
ISBN : UOM:39015048857778

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Tax Conversations by Richard Krever Pdf

This book covers expert papers presented in honour of John G. Head. These contributions review the principal themes dominating tax debate and tax reform at the end of the century. The book is divided into six parts: "Tax reform overview"; "The political economy of taxation"; "Consumption tax or income tax"; "Issues in the taxation of income"; "International aspects of taxation"; "Interaction of tax and expenditure". (Contributors amongst others: R. Musgrave, T. Edgar, S. Cnossen, A. Easson, P.B. Musgrave, R.M. Bird).

Author : Henry Aaron,Michael J. Boskin
Publisher : Brookings Institution Press
Page : 454 pages
File Size : 45,8 Mb
Release : 2011-07-01
Category : Business & Economics
ISBN : 0815707061

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The Economics of Taxation by Henry Aaron,Michael J. Boskin Pdf

This volume brings together the contributions of twenty-four economists and lawyers on tax policy. Five papers build on the work of Joseph A. Pechman in analyzing the distribution of tax burdens. A. B. Atkinson relates the analysis of redistribution of income through the tax system to horizontal equity, James Buchanan and Geoffrey Brennan demonstrate that a full analysis of tax burdens must encompass tax-induced inefficiencies, and Boris I. Bittker examines how tax inequities become resource misallocation. In separate papers, Joseph J. Minarik and Benjamin A. Okner elaborate on and extend Pechman’s analyses of tax burdens. Three papers address the concept of tax expenditures: Stanley S. Surrey and Paul R. McDaniel trace the development of the idea, Martin S. Feldstein demonstrates that some use of tax expenditures is necessary for the sake of economic efficiency, and Gerard M. Brannon examines the relations between tax expenditures and the distribution of income. Michael J. Boskin, Richard Goode, Peter Mieszkowski, and John B. Shoven and Paul Taubman examine alternative tax bases. Harvey E. Brazer and Alicia H. Munnell, in separate papers, argue that the basic unit subject to the personal income tax should be the individual rather than the family. David F. Bradford and Arnold C. Harberger analyze changes that would reduce present biases in the tax treatment of investment income. George F. Break and Charles E. McLure, Jr., consider possible improvements in the personal and corporation income taxes imposed by states. E. Cary Brown, Richard A. Musgrave, and Emil M. Sunley deal with fiscal policy. Brown draws lessons from U.S. History since 1945. Musgrave confronts Marxian and other theories of fiscal crises with the facts. Sunley describes the many pitfalls between proposals for even modest tax change and final congressional action.

Author : Robin W. Boadway,Neil Bruce,Jack M. Mintz,Canadian Tax Foundation
Publisher : Canadian Tax Foundation = Association canadienne d'études fiscales
Page : 200 pages
File Size : 41,6 Mb
Release : 1987
Category : Business & Economics
ISBN : STANFORD:36105043988083

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Taxes on Capital Income in Canada by Robin W. Boadway,Neil Bruce,Jack M. Mintz,Canadian Tax Foundation Pdf

Author : Herbert Stein
Publisher : Unknown
Page : 344 pages
File Size : 55,5 Mb
Release : 1988-06-06
Category : Business & Economics
ISBN : UCAL:B4446619

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Tax Policy in the Twenty-First Century by Herbert Stein Pdf

Edited by the former chairman of the Council of Economic Advisors, this illuminating volume presents thoughtful discussion by leading public officials, academics, and corporate executives on what the next generation of fiscal policy holds for us. Contributors look ahead to coming economic, political, and social changes to see how tax policy might, or should, affect the coming events of the 21st century. The result is a fascinating glimpse at key world developments that will affect future tax policies, and what preparations we should make.

Author : Joseph A. Pechman
Publisher : Routledge
Page : 292 pages
File Size : 55,5 Mb
Release : 2019-07-11
Category : Political Science
ISBN : 9781000305173

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The Rich, The Poor, And The Taxes They Pay by Joseph A. Pechman Pdf

This book presents a selection of essays on public finance, which is concerned with taxation, income maintenance, and social security, with emphasis on the analysis of policy alternatives to improve tax and transfer systems. It is useful for those who are interested in learning tax policy issues.

Author : Peter Birch Sørensen
Publisher : MIT Press
Page : 392 pages
File Size : 45,8 Mb
Release : 2004
Category : Business & Economics
ISBN : 0262195038

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Measuring the Tax Burden on Capital and Labor by Peter Birch Sørensen Pdf

The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.

Author : Organisation for Economic Co-operation and Development
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre
Page : 348 pages
File Size : 47,7 Mb
Release : 1988
Category : Business & Economics
ISBN : STANFORD:36105040932472

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Taxing Consumption by Organisation for Economic Co-operation and Development Pdf

This report provides a comprehensive survey of OECD country practices on value added tax over the last two decades as well as an analysis of the policy and practical choices that governments have had to make in taxing goods and services.