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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

E. Philip Davis

in Pension Funds: Retirement-Income Security and Capital Markets: An International Perspective

Published in print:
1998
Published Online:
March 2012
ISBN:
9780198293040
eISBN:
9780191684944
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198293040.003.0005
Subject:
Economics and Finance, Financial Economics, Public and Welfare

The taxation associated with pension funds is significantly different from that experienced by other forms of saving. It is important to note that tax privileges prove to be one of the reasons that ... 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


Time and the Social Discount Rate

Chris Jones

in Applied Welfare Economics

Published in print:
2005
Published Online:
July 2005
ISBN:
9780199281978
eISBN:
9780191602535
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199281971.003.0008
Subject:
Economics and Finance, Public and Welfare

Many policies impact on inter-temporal consumption choices, with taxes on capital income being the most obvious example. This chapter examines the welfare effects of linear and non-linear personal ... More


Double Tax Treaties: An Introduction

Reuven S. Avi-Yonah

in The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195388534
eISBN:
9780199855322
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195388534.003.0004
Subject:
Law, Public International Law

This chapter discusses double taxation treaties (DTTs). The existing network of more than 2,500 bilateral DTTs represents an important part of international law. Current DTTs are all based on two ... More


After the War: 1945–1947

Michael Littlewood

in Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax System

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0003
Subject:
Economics and Finance, South and East Asia

This chapter discusses post-war developments in Hong Kong's system of income taxation as shaped by Sir Mark Young and Sir Alexander Grantham. Young's term in office was marked by his attempt to ... 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


Fundamental Tax Reform: Issues, Choices, and Implications

John W. Diamond and George R. Zodrow (eds)

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.001.0001
Subject:
Economics and Finance, Econometrics

Reform of the federal income tax system has become a perennial item on the domestic policy agenda of the United States, although there is considerable uncertainty over specifics. Indeed the recent ... More


Towards a True Dual Income Tax

Sijbren Cnossen and Peter Birch Søen

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0003
Subject:
Economics and Finance, Financial Economics

Under the current income tax, capital income is taxed sometimes presumptively, sometimes on an actual basis and sometimes not at all. Moreover, the tax rates are sometimes proportional but in other ... More


Fundamental Reform of Taxes on Capital Income in the Netherlands

Bas Jacobs

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0005
Subject:
Economics and Finance, Financial Economics

In the Netherlands, the tax treatment of capital income influences the allocation of capital and risk-taking, resulting in deadweight losses, tax arbitrage, and financial fragility. Moreover, the tax ... More


Optimal labour income taxation: background

Matti Tuomala

in Optimal Redistributive Taxation

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198753414
eISBN:
9780191815058
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198753414.003.0002
Subject:
Economics and Finance, Public and Welfare, Financial Economics

Chapter 2 begins with some background material on taxes, transfers, and redistribution in actual economies. The role of the state is evidently the starting point for the study of optimal taxation and ... More


Public Opinion in South and Nation

Devin Caughey

in The Unsolid South

Published in print:
2018
Published Online:
May 2019
ISBN:
9780691181806
eISBN:
9780691184005
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691181806.003.0003
Subject:
Political Science, American Politics

This chapter examines the political attitudes of the Southern mass public in the wake of the Great Depression and the New Deal. Taking advantage of hundreds of public opinion polls conducted ... More


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

Edward McCaffery (ed.)

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.001.0001
Subject:
Law, Constitutional and Administrative Law

This book presents an introduction to the major topics in the field of federal income taxation, such as income, deductions, and recognition of gains and losses. After discussing central rules and ... More


Two Principles for Tax Cooperation

Allison Christians and Laurens van Apeldoorn

in Tax Cooperation in an Unjust World

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192848673
eISBN:
9780191943928
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192848673.003.0002
Subject:
Law, Comparative Law

The goal of this chapter is to lay the groundwork for the arguments that follow throughout the remainder of this book. The role of taxation in securing justice in the context of a global economy ... More


An Exploration of Optimal Income Taxation in the Netherlands

Egbert Jongen

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0013
Subject:
Economics and Finance, Financial Economics

An empirical application of optimal-tax theory to the Netherlands is presented using state-of-the-art models and recent estimates of how the tax base responds to changes in the tax system. The ... More


Taxes

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/9780190076030.003.0015
Subject:
Economics and Finance, Econometrics, Macro- and Monetary Economics

This chapter presents an overview of the U.S. tax system focusing on individual and corporate taxation and how that relates to the taxation of capital and income. Some historical perspective is ... More


Towards a Tax on Actual Returns

Aart Gerritsen and Floris T. Zoutman

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0002
Subject:
Economics and Finance, Financial Economics

The Netherlands currently taxes capital income on the basis of a presumptive rate of return and leaves the actual returns on capital untaxed. This means that the Netherlands effectively levies a ... More


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