Taxation Technology And The User Cost Of Capital

Author : E. Biørn
Publisher : Elsevier
Page : 338 pages
File Size : 42,8 Mb
Release : 2017-07-26
Category : Business & Economics
ISBN : 9781483296241

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Taxation, Technology, and the User Cost of Capital by E. Biørn Pdf

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.

Author : Erik Biørn
Publisher : Unknown
Page : 325 pages
File Size : 48,9 Mb
Release : 1989
Category : Capital
ISBN : 0444874909

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Taxation, Technology, and the User Cost of Capital by Erik Biørn Pdf

Author : Dale Weldeau Jorgenson,Kun-Young Yun
Publisher : Oxford University Press
Page : 210 pages
File Size : 44,7 Mb
Release : 1991
Category : Business & Economics
ISBN : 0198285930

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Tax Reform and the Cost of Capital by Dale Weldeau Jorgenson,Kun-Young Yun Pdf

Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.

Author : Martin S. Feldstein
Publisher : Harvard University Press
Page : 506 pages
File Size : 42,9 Mb
Release : 1983
Category : Business & Economics
ISBN : 0674094824

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Capital Taxation by Martin S. Feldstein Pdf

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.

Author : Ralph Landau,Dale Weldeau Jorgenson
Publisher : Cambridge, Mass. : Ballinger Publishing Company
Page : 372 pages
File Size : 49,7 Mb
Release : 1986
Category : Political Science
ISBN : UCAL:B4401908

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Technology and Economic Policy by Ralph Landau,Dale Weldeau Jorgenson Pdf

Author : Ralph Landau,Norman Bruce Hannay
Publisher : Pergamon
Page : 304 pages
File Size : 51,5 Mb
Release : 1981
Category : Business & Economics
ISBN : STANFORD:36105039299198

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Taxation, Technology, and the U.S. Economy by Ralph Landau,Norman Bruce Hannay Pdf

Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 18 pages
File Size : 51,8 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475583601

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Use of Technology in Tax Administrations 1 by Ms.Margaret Cotton,Gregory Dark Pdf

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).

Author : Dagmar Rajagopal
Publisher : Unknown
Page : 574 pages
File Size : 51,9 Mb
Release : 1987
Category : Electronic
ISBN : OCLC:223151484

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The Corporate Income Tax and the User Cost of Capital: a New Method to Test for Short-run Forward Shifting of the Tax by Dagmar Rajagopal Pdf

Author : National Research Council,Board on Science, Technology, and Economic Policy
Publisher : National Academies Press
Page : 172 pages
File Size : 50,6 Mb
Release : 1998-02-05
Category : Political Science
ISBN : 030906368X

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Borderline Case by National Research Council,Board on Science, Technology, and Economic Policy Pdf

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.

Author : United States. Congress. Joint Economic Committee
Publisher : Unknown
Page : 320 pages
File Size : 40,8 Mb
Release : 1992
Category : Business & Economics
ISBN : MINN:31951D00293767K

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Japan's Economic Challenge by United States. Congress. Joint Economic Committee Pdf

Author : OECD
Publisher : OECD Publishing
Page : 173 pages
File Size : 50,9 Mb
Release : 2006-11-24
Category : Electronic
ISBN : 9789264029507

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OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches by OECD Pdf

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

Author : Dale Weldeau Jorgenson
Publisher : MIT Press
Page : 508 pages
File Size : 52,7 Mb
Release : 2000
Category : Business & Economics
ISBN : 0262100940

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Econometrics: Economic growth in the information age by Dale Weldeau Jorgenson Pdf

Volumes 1 and 3 contain papers written or co-written by Jorgenson. Volume 2 is a collection of 13 revised and updated papers presented at a conference held on May 7-8, 1993 at the John F. Kennedy School of Government, Harvard University, to honor Jorgenson on the occasion of his 60th birthday.

Author : L. A. Finley
Publisher : Nova Publishers
Page : 206 pages
File Size : 42,7 Mb
Release : 2005
Category : Business & Economics
ISBN : 1594542724

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Focus on Economic Growth and Productivity by L. A. Finley Pdf

By 'economic growth' economists mean, in the first place, annual increases in the nation's total output of goods and services -- its national product. Maintaining rapid economic growth depends increasingly on productivity gains, particularly in the service sector. Economic growth and the productivity are impacted by individual enterprises, industrial sectors and the wider economy. The standard of living of a country is profoundly effected by economic growth and productivity. One of the key questions within the debate on economic growth and productivity is the effect of information technology on the system. This new book presents leading edge research on this exciting topic.

Author : Ted Gayer,HARVEY ROSEN
Publisher : McGraw Hill
Page : 610 pages
File Size : 42,6 Mb
Release : 2014-01-16
Category : Business & Economics
ISBN : 9780077163549

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EBOOK: Public Finance, Global Edition by Ted Gayer,HARVEY ROSEN Pdf

Rosen and Gayer's Public Finance provides the economic tools necessary to analyze government expenditure and tax policies and, along the way, takes students to the frontiers of current research and policy. While the information presented is cutting edge and reflects the work of economists currently active in the field, the approach makes the text accessible to undergraduates whose only prior exposure to economics is at the introductory level. The authors' years of policy experience have convinced them that modern public finance provides a practical and invaluable framework for thinking about policy issues. The goal is simple: to emphasize the links between sound economics and the analysis of real-world policy problems. Enhancements and key features for this new Global Edition include:New Policy Perspectives introduce relevant and engaging examples of international policy so students can extend their understanding of theory to policymaking across the globe. New Empirical Evidence applications provide students with real-world examples that are relevant to them, from case studies about Sweden and China to global examples that compare experiences between countries. Updated end-of-chapter questions broaden critical thinking, encouraging students to apply their knowledge to international and comparative examples. The results of econometric models are used to help students understand how expenditure and tax policies affect individual behavior and how governments set policies. Integrated theory and analysis: Institutional, theoretical, and empirical material is interwoven to provide students with a clear and coherent view of how government spending and taxation relate to economic theory. Current research is presented alongside discussion of methodological and substantive controversies. The approach is modern, theoretical, and empirical, and shared by most active economists. Institutional and legal settings are described in detail, and the links between economic analysis and current political issues are emphasized. This Global Edition has been adapted to meet the needs of courses outside of the United States and does not align with the instructor and student resources available with the US edition.

Author : Janice Eberly,James H. Stock
Publisher : Brookings Institution Press
Page : 175 pages
File Size : 49,8 Mb
Release : 2017-10-10
Category : Business & Economics
ISBN : 9780815732525

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Brookings Papers on Economic Activity: Spring 2017 by Janice Eberly,James H. Stock Pdf

Brookings Papers on Economic Activity (BPEA) provides academic and business economists, government officials, and members of the financial and business communities with timely research on current economic issues.