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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


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


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


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


A Summary, of Sorts: Anatomy of a Tax Shelter

Edward J. McCaffery

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0007
Subject:
Law, Constitutional and Administrative Law

This chapter briefly considers use of tax shelters in tax planning. With its capability of unlimited interest deduction, tax shelters became very useful for those wanting to pay lower taxes. However, ... More


The R&E Tax Credit of 1981

Dennis Patrick Leyden and Albert N. Link

in Public Sector Entrepreneurship: U.S. Technology and Innovation Policy

Published in print:
2015
Published Online:
December 2014
ISBN:
9780199313853
eISBN:
9780190220976
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199313853.003.0007
Subject:
Economics and Finance, Public and Welfare

This chapter argues that the R&E Tax Credit of 1981 (and the Economic Recovery Tax Act of which it is part) is a prime example of public sector entrepreneurship. After describing the legislative ... More


Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?

Harry Grubert

in International Taxation and Multinational Activity

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226341736
eISBN:
9780226341750
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226341750.003.0006
Subject:
Economics and Finance, International

Many claims have been made in recent years, both by the popular media and by prominent economists, that we are living in a period of more aggressive tax planning by multinational corporations (MNCs) ... More


International Taxation and the Location of Inventive Activity

James R. Hines Jr. and Adam B. Jaffe

in International Taxation and Multinational Activity

Published in print:
2001
Published Online:
February 2013
ISBN:
9780226341736
eISBN:
9780226341750
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226341750.003.0009
Subject:
Economics and Finance, International

Governments typically offer very attractive tax treatment to investments in research and development (R&D), because R&D is thought to be associated with large positive economic spillovers. One of the ... More


Tax Reform in a Changing Economy

Alan Auerbach and Kent Smetters

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0001
Subject:
Economics and Finance, Public and Welfare

In 1954, the nation’s tax code was reorganized and renamed, becoming the Internal Revenue Code of 1954. Three decades later, the Tax Reform Act of 1986 was so fundamental that US tax law was again ... More


The “Who” of Taxation: Questions of Attribution and the Appropriate Filing Unit

Edward J. McCaffery

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0005
Subject:
Law, Constitutional and Administrative Law

This chapter pays close attention to determining the appropriate filing unit for government tax or transfer programs. Because different individuals belong to different tax-rate brackets, it is ... More


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