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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


Taxation of Income from Capital

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:
10.1093/0198285930.003.0002
Subject:
Economics and Finance, Public and Welfare

Features of the US tax system and law are employed to illustrate the complexities that arise in practical discussions of tax policy: the tax treatment is considered of income from assets held by ... 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


Introduction

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:
10.1093/0198285930.003.0001
Subject:
Economics and Finance, Public and Welfare

This introductory chapter shows how the concept of cost of capital arises in the management of capital as a factor of production. The concept is introduced of an effective tax rate within a highly ... 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


Policy Lessons from Optimal Tax Theory

Robin Boadway

in From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views

Published in print:
2012
Published Online:
August 2013
ISBN:
9780262017114
eISBN:
9780262301688
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262017114.003.0030
Subject:
Economics and Finance, Economic Systems

This chapter focuses on some of the main insights gained from optimal tax analysis for policy. The discussion covers the uniformity of commodity taxes; production efficiency; capital taxation and the ... More


Towards a comprehensive policy on assets

Karen Rowlingson and Stephen Mckay

in Wealth and the Wealthy: Exploring and Tackling Inequalities Between Rich and Poor

Published in print:
2011
Published Online:
May 2012
ISBN:
9781847423085
eISBN:
9781447305620
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781847423085.003.0006
Subject:
Sociology, Social Stratification, Inequality, and Mobility

Having provided empirical evidence on wealth and the wealthy, the last two chapters of the book review the policy implications of recent trends in this field. This chapter calls for a fundamental ... More


When Ethics Law and Other Law Intersect: Insider Trading, Taxes, and Financial Conflicts of Interest

RICHARD W. PAINTER

in Getting the Government America Deserves: How Ethics Reform Can Make a Difference

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195378719
eISBN:
9780199869619
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195378719.003.0007
Subject:
Law, Constitutional and Administrative Law

This chapter discusses an example of individual corruption—insider trading in securities markets on the basis of information misappropriated from the government. It also addresses the taxation of ... More


Capital Taxation and International Cooperation: The Causes and Consequences of Automatic Exchange of Information

Leo Ahrens, Fabio Bothner, Lukas Hakelberg, and Thomas Rixen

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0007
Subject:
Economics and Finance, International, Microeconomics

This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the ... More


Taxes in Our Model: Take 2

Harold L. Cole

in Monetary and Fiscal Policy through a DSGE Lens

Published in print:
2020
Published Online:
April 2020
ISBN:
9780190076030
eISBN:
9780190076078
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190076030.003.0017
Subject:
Economics and Finance, Econometrics, Macro- and Monetary Economics

Our first and only heterogeneous agent model is constructed with two types. The steady state balanced growth path is developed, the model is calibrated to the U.S. income distribution and ... More


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