Jump to ContentJump to Main Navigation

You are looking at 1-20 of 144 items

  • Keywords: tax policy x
Clear All Modify Search

View:

Tax Reform and the Cost of Capital

Dale W. Jorgenson and Kun-Young Yun

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.001.0001
Subject:
Economics and Finance, Public and Welfare

The concept of ‘cost of capital’ was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behaviour. In the 1980s it ... More


Taxes

Lane Kenworthy

in Jobs with Equality

Published in print:
2008
Published Online:
September 2008
ISBN:
9780199550593
eISBN:
9780191720727
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199550593.003.0008
Subject:
Political Science, Comparative Politics, Political Economy

Tax rates and tax structures differ markedly across the rich countries, and play a key role in reducing inequality but may also reduce employment. This chapter addresses the following questions: do ... More


Globalization and Capital Taxation in Consensus and Majoritarian Democracies

Jude C. Hays

in Globalization and the New Politics of Embedded Liberalism

Published in print:
2009
Published Online:
September 2009
ISBN:
9780195369335
eISBN:
9780199871056
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195369335.003.0004
Subject:
Political Science, Political Economy

This chapter discusses the conventional wisdom about corporatism and capital taxation in political science. The chapter is organized into six sections. The first section reviews the debate over ... More


Tax Policy in the OECD: Soft Governance Gets Harder

Robert T. Kudrle

in Mechanisms of OECD Governance: International Incentives for National Policy-Making?

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199591145
eISBN:
9780191594601
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591145.003.0004
Subject:
Political Science, International Relations and Politics, Political Economy

Chapter 4 deals with tax policy in the OECD. Although the OECD has worked on many problems related to national fiscal systems, its achievements in sorting out international corporate tax ... More


The Japanese Tax System

Hiromitsu Ishi

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.001.0001
Subject:
Economics and Finance, South and East Asia

The Japanese tax system has notably changed through the periods of post‐World War II; i.e., reconstruction, rapid economic growth, and recent economic stagnation. In order to clarify the function and ... More


Consumption Tax Policy and the Taxation of Capital Income

Raymond G. Batina and Toshihiro Ihori

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.001.0001
Subject:
Economics and Finance, Financial Economics

The purpose of this book is to introduce the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping ... More


Culprit, Accomplice, or Bystander? Tax Policy and the Shaping of the Crisis

Michael Keen, Alexander Klemm, and Victoria Perry

in Taxation and the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199698165
eISBN:
9780191738630
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199698165.003.0002
Subject:
Economics and Finance, Financial Economics

Did taxation have any role in precipitating the financial crisis? Are there lessons to be drawn for tax reform once the crisis has passed? This chapter reviews the main channels by which tax effects ... More


Introduction

Julian S. Alworth and Giampaolo Arachi

in Taxation and the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199698165
eISBN:
9780191738630
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199698165.003.0001
Subject:
Economics and Finance, Financial Economics

This book originated from a conference held in Milan in April 2009. That conference addressed the issue of what lessons for tax policy could be drawn from the financial crisis. The papers presented ... More


Introduction

Liam Murphy and Thomas Nagel

in The Myth of Ownership: Taxes and Justice

Published in print:
2002
Published Online:
November 2003
ISBN:
9780195150162
eISBN:
9780199833924
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195150163.003.0001
Subject:
Political Science, Political Theory

Taxation arouses strong passions, fueled not only by conflicts of economic self-interest, but by conflicting ideas of justice or fairness. Though empirical questions and questions of economic theory ... More


Two Strategies of Postwar Tax Policy

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0003
Subject:
Economics and Finance, South and East Asia

Sheds light on the strategies traditionally adopted by the Japanese government concerning tax policy during the post‐war period of 1960s and 1970s.


Setting the Stage for the Debate

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0001
Subject:
Economics and Finance, Financial Economics

This introductory chapter discusses the purpose of this book and its content. The main purpose of this book is to study consumption tax policy and the taxation of capital. Several reasons are ... More


Taxation and the Time Consistency Problem

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0006
Subject:
Economics and Finance, Financial Economics

This chapter studies the time consistency problem as it affects tax policy. One example of the time consistency problem is the capital levy. Current governments cannot force future governments to ... More


Taxation and the Financial Crisis

Julian S. Alworth and Giampaolo Arachi (eds)

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199698165
eISBN:
9780191738630
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199698165.001.0001
Subject:
Economics and Finance, Financial Economics

The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international policy initiatives, most notably by the G20, have called for major changes in the ... More


One Trap, Many Exits, but No Free Lunch: How the Joint-Decision Trap Shapes EU Tax Policy

Philipp Genschel

in The EU's Decision Traps: Comparing Policies

Published in print:
2011
Published Online:
September 2011
ISBN:
9780199596225
eISBN:
9780191729140
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199596225.003.0004
Subject:
Political Science, European Union, International Relations and Politics

The joint-decision trap has not prevented the emergence of a substantial EU tax policy regime. Three key actors have contributed to this outcome: the European Court of Justice, by substituting ... More


The present and future of corporate income taxation

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.008
Subject:
Law, Legal History

This chapter examines recent corporate tax reform activities and the future of corporate income tax. Topics covered include the dividend tax cut of 2003, the 2007 Treasury Conference and Rangel Bill, ... More


Can Tax Policy Help to Prevent Financial Crisis?

Thomas Hemmelgarn and Gaetan Nicodeme

in Taxation and the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199698165
eISBN:
9780191738630
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199698165.003.0005
Subject:
Economics and Finance, Financial Economics

The financial crisis has raised the question as to whether additional taxes on the financial sector would be advisable. This chapter offers an overview of the economics of a financial transaction tax ... More


Effective Tax Rates

Dale W. Jorgenson and Kun‐Young Yun

in Tax Reform and the Cost of Capital

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.003.0004
Subject:
Economics and Finance, Public and Welfare

Alternative policy provisions are compared for capital income taxation and the social rates of return in terms of marginal effective tax rates, since, by measuring these for different assets, it is ... More


Islands in the Public Sector: Tax Collectors

Alasdair Roberts

in The Logic of Discipline: Global Capitalism and the Architecture of Government

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195374988
eISBN:
9780199776849
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195374988.003.0004
Subject:
Political Science, American Politics

This chapter focuses on the problem of tax collection faced by developing countries in the era of liberalization. The 1980s and 1990s constituted a decade of “radical reform” in tax administration ... More


The Role of Housing Tax Provisions

Thomas Hemmelgarn, Gaetan Nicodeme, and Ernesto Zangari

in Taxation and the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199698165
eISBN:
9780191738630
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199698165.003.0003
Subject:
Economics and Finance, Financial Economics

The 2008 financial crisis has been the worst economic crisis since the Great Depression of 1929. It has been characterized by a housing bubble in a context of rapid credit expansion, high ... More


Ending the Specialty Hospital Wars: A Plea for Pilot Programs as Information-Forcing Regulatory Design

Frank Pasquale

in The Fragmentation of U.S. Health Care: Causes and Solutions

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195390131
eISBN:
9780199775934
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195390131.003.011
Subject:
Law, Medical Law

This chapter focuses on the need for more targeted assessment of the impact of market forces on communities. Pilot programs encourage experimentation in the delivery system without risking widespread ... More


View: