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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


Global Poverty, Taxation, and Global Justice

Gillian Brock

in Global Justice: A Cosmopolitan Account

Published in print:
2009
Published Online:
May 2009
ISBN:
9780199230938
eISBN:
9780191710957
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199230938.003.0005
Subject:
Philosophy, Political Philosophy, Moral Philosophy

How could we move closer to achieving global justice? In chapters 5 through 9 the case against the feasibility skeptic builds, as we see that there is much we can do that would constitute real ... More


 Sovereign Spaces: Allahabad Fort and the Sangam, 1765–1860

Kama Maclean

in Pilgrimage and Power: The Kumbh Mela in Allahabad, 1765-1954

Published in print:
2008
Published Online:
September 2008
ISBN:
9780195338942
eISBN:
9780199867110
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195338942.003.0003
Subject:
Religion, Hinduism

This chapter draws attention to the fort of Allahabad, built by Akbar at the sangam next to the mela grounds, and charts the tensions that characterized the coexistence of these highly charged arenas ... More


Low Wages Need Not Mean Low Incomes

Lane Kenworthy, Jessica Epstein, and Daniel Duerr

in Progress for the Poor

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199591527
eISBN:
9780191731389
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591527.003.0005
Subject:
Political Science, Political Economy

Low-wage jobs are a prominent feature of the U.S. economy. To the surprise of many observers, the same can now be said of Germany. Changes in economic pressures, institutions, and policies make it ... 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


Welfare-to-Work: Which Policies Work and Why?: KEYNES LECTURE IN ECONOMICS

RICHARD BLUNDELL

in Proceedings of the British Academy, Volume 117: 2001 Lectures

Published in print:
2003
Published Online:
January 2013
ISBN:
9780197262795
eISBN:
9780191753954
Item type:
chapter
Publisher:
British Academy
DOI:
10.5871/bacad/9780197262795.003.0015
Subject:
History, Cultural History

This chapter considers the arguments behind the expansion in welfare-to-work programmes that occurred over the last decade, and reviews the effectiveness of alternative approaches to enhancing ... More


Negotiating Protection: Illegal Immigration and Party Machines

Lisa Rose Mar

in Brokering Belonging: Chinese in Canada's Exclusion Era, 1885-1945

Published in print:
2010
Published Online:
January 2011
ISBN:
9780199733132
eISBN:
9780199866533
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199733132.003.0002
Subject:
History, World Modern History, World Medieval History

One of the most curious aspects of anti-Chinese policies was officials’ practice of hiring immigrant Chinese interpreters, thus foiling exclusionary laws. The clash of two titans, Yip On and David ... More


Tax Systems

Joel Slemrod and Christian Gillitzer

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.001.0001
Subject:
Economics and Finance, Financial Economics

Despite its theoretical elegance and the substantial insights it has provided, the standard optimal tax model has significant limitations. This book argues that tax analysis must move beyond the ... More


The US Tax System

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:
10.1093/0198285930.003.0003
Subject:
Economics and Finance, Public and Welfare

A quantitative and detailed description is presented of the US tax system and law, which begins by providing estimates of the rates of capital income taxation at both corporate and individual levels ... More


Summary and Conclusion

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:
10.1093/0198285930.003.0005
Subject:
Economics and Finance, Public and Welfare

This final chapter provides an evaluation of the cost of capital approach to tax policy analysis. This approach has amply proved its usefulness as a guide to tax reform. While the US tax policy ... More


The World Trade System: Trends and Challenges

Jagdish N. Bhagwati, Pravin Krishna, and Arvind Panagariya (eds)

Published in print:
2017
Published Online:
September 2017
ISBN:
9780262035231
eISBN:
9780262337687
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262035231.001.0001
Subject:
Political Science, International Relations and Politics

When the General Agreement on Tariffs and Trade (GATT) metamorphosed into the WTO in 1994, it seemed that the third pillar of the international economic superstructure was finally put in place. And ... More


Religious Giving Outside the Law in New Delhi

Erica Bornstein

in Sacred Aid: Faith and Humanitarianism

Published in print:
2012
Published Online:
September 2012
ISBN:
9780199916023
eISBN:
9780199950447
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199916023.003.0006
Subject:
Political Science, International Relations and Politics

This chapter explains how and why religious charity and secular humanitarianism have been legally separated into two distinctive fields in India. It first describes the nature and extent of religious ... More


Public Sector Economics and the Need for Reforms

Apostolis Philippopoulos (ed.)

Published in print:
2016
Published Online:
January 2017
ISBN:
9780262034449
eISBN:
9780262332361
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262034449.001.0001
Subject:
Economics and Finance, Public and Welfare

The public sector has grown substantially in the last fifty years. In the euro area total government expenditures have been around 50% of GDP since the early 2000s, resulting in a growing tax burden, ... More


Conclusion and Prospects for Change

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0017
Subject:
Law, Constitutional and Administrative Law

This book has proposed moving toward an electronically collected consumption tax with sufficient flexibility to allow for progressivity, particularly at the lower levels of consumption. While the ... More


Who Overbuilt Chicago?

Rachel Weber

in From Boom To Bubble: How Finance Built the New Chicago

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226294483
eISBN:
9780226294513
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226294513.003.0005
Subject:
Sociology, Occupations, Professions, and Work

This chapter and the one that follows provide evidence for the argument that capital supply, assisted by the professional conventions of intermediaries and the pro-growth policies of local ... More


Conclusion

Joel Slemrod and Christian Gillitzer

in Tax Systems

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.003.0013
Subject:
Economics and Finance, Financial Economics

This chapter assimilates the book’s contributions by revisiting the tax phenomena presented in Chapter1 and showing how they are illuminated by a tax-systems perspective. One conclusion is that for ... More


Racial Taxation: Schools, Segregation, and Taxpayer Citizenship, 1869-1973

Camille Walsh

Published in print:
2018
Published Online:
September 2018
ISBN:
9781469638942
eISBN:
9781469638959
Item type:
book
Publisher:
University of North Carolina Press
DOI:
10.5149/northcarolina/9781469638942.001.0001
Subject:
History, African-American History

In the United States, it is quite common to lay claim to the benefits of society by appealing to “taxpayer citizenship”--the idea that, as taxpayers, we deserve access to certain social services like ... More


Markets, Market Culture and Popular Protest in Eighteenth-Century Britain and Ireland

Adrian Randall and Andrew Charlesworth (eds)

Published in print:
1996
Published Online:
June 2013
ISBN:
9780853237006
eISBN:
9781846317422
Item type:
book
Publisher:
Liverpool University Press
DOI:
10.5949/UPO9781846317422
Subject:
History, British and Irish Modern History

This book focuses upon both urban and rural communities: towns and cities, villages and corporations, colliers and tradesmen all feature in these studies, since the market was ubiquitous and ... More


The Government and the Private Market in Health Care

Robert I. Field

in Mother of Invention: How the Government Created "Free-Market" Health Care

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199746750
eISBN:
9780199354528
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199746750.003.0002
Subject:
Public Health and Epidemiology, Public Health

The American health care system, which appears on its surface as a predominantly private endeavour, actually rests on a foundation of government support. Itreflects a huge public-private partnership ... More


How the Government Created the Hospital Industry

Robert I. Field

in Mother of Invention: How the Government Created "Free-Market" Health Care

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199746750
eISBN:
9780199354528
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199746750.003.0004
Subject:
Public Health and Epidemiology, Public Health

When hospitals emerged as centers of technologically based care in the mid-twentieth century, public access was uneven. In response, the federal government poured billions of dollars into hospital ... More


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