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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


Appraisal and Further Reform

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:
10.1093/0199242569.003.0019
Subject:
Economics and Finance, South and East Asia

Assesses the overall performance of past tax reforms thathas developed in three stages; the Nakasone and Takeshita reform packages from the mid‐1980s, and recent tax reform in the 1990s. From an ... More


Indirect Financing Structures

Jack M. Mintz and Alfons J. Weichenrieder

in The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

Published in print:
2010
Published Online:
August 2013
ISBN:
9780262014496
eISBN:
9780262289658
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262014496.003.0003
Subject:
Economics and Finance, Econometrics

This chapter analyzes the financing opportunities that derive from using an intermediate corporation in a third country. Such an intermediate company is referred to as a conduit entity or conduit ... More


Tax Policy and Retirement Savings

John N. Friedman

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/9780190619725.003.0018
Subject:
Economics and Finance, Public and Welfare

Governments around the world spend hundreds of billions of dollars subsidizing retirement savings through various tax preferences. This chapter reviews the economics literature on retirement savings, ... More


Tax Benefits and Benefit Taxes

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0024
Subject:
Economics and Finance, Microeconomics

This chapter examines issues regarding the distribution and costs of Social Security benefits. Since the passage of the Employee Retirement Income Security Act (ERISA), much of the policy dialogue ... More


Securing Tax-Favored Benefits and Living Standards

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0028
Subject:
Economics and Finance, Microeconomics

This chapter argues that the U.S. retirement system that has served generations retiring in the past is no longer sustainable in many cases for the baby boom and future generations. It first ... More


Good Intentions Gone Awry

Sylvester J. Schieber

in The Predictable Surprise: Unraveling the U.S. Retirement System

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199890958
eISBN:
9780190261382
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199890958.003.0016
Subject:
Economics and Finance, Microeconomics

This chapter examines how the retirement plan regulations adopted during the 1980s, intended to bring more lower-earning workers into retirement plans and ensure they received an equitable share of ... More


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