The Taxation Of Income From Capital

Author : Mervyn A. King,Don Fullerton
Publisher : University of Chicago Press
Page : 361 pages
File Size : 48,7 Mb
Release : 2010-06-15
Category : Business & Economics
ISBN : 9780226436319

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The Taxation of Income from Capital by Mervyn A. King,Don Fullerton Pdf

Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.

Author : Arnold C. Harberger,Martin J. Bailey
Publisher : Unknown
Page : 358 pages
File Size : 43,5 Mb
Release : 1969
Category : Capital levy
ISBN : STANFORD:36105001882823

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The Taxation of Income from Capital by Arnold C. Harberger,Martin J. Bailey Pdf

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.

Author : Alan J. Auerbach
Publisher : Harvard University Press
Page : 142 pages
File Size : 41,7 Mb
Release : 1983
Category : Business & Economics
ISBN : 0674868455

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The Taxation of Capital Income by Alan J. Auerbach Pdf

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.

Author : Michael J. Daly,Pierre Mercier,Thomas T. Schweitzer,Economic Council of Canada
Publisher : Canadian Government Pub Centre
Page : 62 pages
File Size : 50,9 Mb
Release : 1989
Category : Business & Economics
ISBN : 0660130807

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The Taxation of Income from Capital in Canada by Michael J. Daly,Pierre Mercier,Thomas T. Schweitzer,Economic Council of Canada Pdf

Author : Alfred Roman Ilersic
Publisher : Unknown
Page : 176 pages
File Size : 46,6 Mb
Release : 1962
Category : Capital gains tax
ISBN : STANFORD:36105035745517

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The Taxation of Capital Gains by Alfred Roman Ilersic Pdf

Author : Henry J. Aaron,Leonard Burman,C. Eugene Steuerle
Publisher : The Urban Insitute
Page : 372 pages
File Size : 47,9 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 : Charles R. Hulten,Janice McCallum,Urban Institute
Publisher : Unknown
Page : 344 pages
File Size : 45,6 Mb
Release : 1981
Category : Business & Economics
ISBN : STANFORD:36105043762702

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Depreciation, Inflation, and the Taxation of Income from Capital by Charles R. Hulten,Janice McCallum,Urban Institute Pdf

Author : OECD
Publisher : OECD Publishing
Page : 168 pages
File Size : 47,8 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 : Anonim
Publisher : Unknown
Page : 17 pages
File Size : 49,7 Mb
Release : 1989
Category : Electronic
ISBN : OCLC:1018425448

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The taxation of income from capital : an overview by Anonim Pdf

Summarises the reforms previewed in the 'Consultative Document on the Taxation of Income from Capital', and discusses the impact these reforms will have.

Author : Krister Andersson
Publisher : International Monetary Fund
Page : 29 pages
File Size : 48,5 Mb
Release : 1991-10-01
Category : Business & Economics
ISBN : 9781451948042

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Taxation of Capital Gains by Krister Andersson Pdf

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.

Author : Charles E. McLure
Publisher : Duke University Press
Page : 640 pages
File Size : 55,6 Mb
Release : 1990
Category : Business & Economics
ISBN : 0822309254

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The Taxation of Income from Business and Capital in Colombia by Charles E. McLure Pdf

"Over the years Colombian tax officials have received the benefit of first-class advice of leading foreign scholars. In return, these scholars--and indeed everyone concerned with development policy--have gained a great deal both from the unusual willingness of Colombians to consider new ideas in detail and then, after full public discussion, drawing on the work of these experts to design a 'made-in-Colombia' solution. "[The book's] most important contribution, however, is undoubtedly with respect to consumption taxes. No one, anywhere, has thought through with such care just how the so-called 'simplified alternative tax' (essentially a direct personal consumption tax combined with a cash-flow corporate tax) might work in the real world. Since such taxes are increasingly being considered--if not adopted--all over the world, in developing and developed countries alike, for this reason alone this book should be high on the reading list of all those concerned with the design and implementation of efficient and equitable direct tax systems."--From the Foreword by Richard M. Bird

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 : 40,7 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 : Geoffrey R. Conway
Publisher : Unknown
Page : 388 pages
File Size : 40,5 Mb
Release : 1967
Category : Capital gains tax
ISBN : STANFORD:36105062991166

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The Taxation of Capital Gains by Geoffrey R. Conway Pdf

Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 36 pages
File Size : 47,6 Mb
Release : 2001
Category : Capital gains tax
ISBN : 9780889751897

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International Evidence on the Effects of Having No Capital Gains Taxes by Fraser Institute (Vancouver, B.C.) Pdf

Author : Martin H. David
Publisher : Unknown
Page : 304 pages
File Size : 49,9 Mb
Release : 1968
Category : Business & Economics
ISBN : STANFORD:36105034876826

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Alternative Approaches to Capital Gains Taxation by Martin H. David Pdf