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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


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


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


Rebuilding the Tax System

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:
10.1093/0199242569.003.0017
Subject:
Economics and Finance, South and East Asia

Treats two sweeping tax reforms starting from the late 1980s, that is to say, that for 1987–93 and that for 1994–99. It is important to explore the reasons leading up to a need for major reforms and ... More


Revenue Potential of the Tobin Tax for Development Finance: A Critical Appraisal

Machiko Nissanke

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0004
Subject:
Economics and Finance, Development, Growth, and Environmental

The principal objective here is to assess the potential of currency transactions taxes (CTTs) – the celebrated Tobin tax – to raise revenues that can be used for developmental purposes. Thus, though ... More


Redistribution of Income

Fred Campano and Dominick Salvatore

in Income Distribution: Includes CD

Published in print:
2006
Published Online:
May 2006
ISBN:
9780195300918
eISBN:
9780199783441
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195300912.003.0012
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter focuses on the role of the government in ensuring basic needs and how that may be managed through income taxes and public expenditure. The analysis is mainly done in the framework of ... More


The Erosion of Individual Income Tax

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:
10.1093/0199242569.003.0006
Subject:
Economics and Finance, South and East Asia

Tries to estimate the phenomena of eroding income tax base and revenues caused by a number of special provisions for specific seven years. Obviously, tax erosion impairs the equity of the existing ... 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


Global Public Economics

James A. Mirrlees

in New Sources of Development Finance

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199278558
eISBN:
9780191601590
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199278555.003.0010
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter, together with chs. 2 and 11, approaches the question of development funding in a theoretical way, rather than by examining individual proposals for sources. One purpose of the book is ... More


Taxation and Well‐being

Bernard Van Praag

in Happiness Quantified: A Satisfaction Calculus Approach

Published in print:
2007
Published Online:
May 2008
ISBN:
9780199226146
eISBN:
9780191718595
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199226146.003.0012
Subject:
Economics and Finance, Behavioural Economics

This chapter examines the feasibility of a lump-sum tax based on ‘ability’, defined as a function of IQ and education. Empirical research on a Dutch database shows that shifting from income-based to ... More


The Expanding Social Safety Net

Casey B. Mulligan

in The Redistribution Recession: How Labor Market Distortions Contracted the Economy

Published in print:
2012
Published Online:
January 2013
ISBN:
9780199942213
eISBN:
9780199980772
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199942213.003.0003
Subject:
Economics and Finance, Public and Welfare

Inflation-adjusted spending on means-tested subsidies has increased sharply since 2007, and most of the growth was due to changes in eligibility rules, and increases in subsidies per eligible person, ... More


Taxing Uncertain Incomes

James A. Mirrlees

in Welfare, Incentives, and Taxation

Published in print:
2006
Published Online:
October 2011
ISBN:
9780198295211
eISBN:
9780191685095
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198295211.003.0014
Subject:
Economics and Finance, Public and Welfare, Development, Growth, and Environmental

This chapter discusses the issue of guessing whether the uncertainty of labour income results should be a reason for higher or lower marginal tax rates. In 1980, Varian was able to examine the ... 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


Curbing Tax Expenditures

Daniel Baneman, Joseph Rosenberg, Eric Toder, and Roberton Williams

in Pathways to Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.003.0006
Subject:
Economics and Finance, Financial Economics

The nation’s persistent budget deficits and rising national debt have driven policymakers to make tax expenditures a logical focus of future efforts at deficit-reducing tax reform. In this chapter, ... 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


Regulation of Resources

Alfred Greiner and Willi Semmler

in The Global Environment, Natural Resources, and Economic Growth

Published in print:
2008
Published Online:
September 2008
ISBN:
9780195328233
eISBN:
9780199869985
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195328233.003.0017
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter exemplifies the problem of resource regulation by studying the tax rate as regulatory instrument. It presents a prototype intertemporal model of resource extraction with three state ... More


The MCF from Taxing the Return to Capital

Bev Dahlby

in The Marginal Cost of Public Funds: Theory and Applications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042505
eISBN:
9780262271141
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042505.003.0007
Subject:
Economics and Finance, Econometrics

This chapter investigates the optimal taxation treatment of the return to capital in a small open economy using the marginal cost of public funds concept. It uses a simple two-period life cycle model ... More


The Redistribution Recession: How Labor Market Distortions Contracted the Economy

Casey B. Mulligan

Published in print:
2012
Published Online:
January 2013
ISBN:
9780199942213
eISBN:
9780199980772
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199942213.001.0001
Subject:
Economics and Finance, Public and Welfare

Beginning in 2007, major subsidies and regulations intended to help the poor and unemployed were changed in more than a dozen ways. Many of these changes were reasonable reactions to economic events, ... More


Incentives and Compliance Under the Federal Mortgage Modification Guidelines

Casey B. Mulligan

in The Redistribution Recession: How Labor Market Distortions Contracted the Economy

Published in print:
2012
Published Online:
January 2013
ISBN:
9780199942213
eISBN:
9780199980772
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199942213.003.0009
Subject:
Economics and Finance, Public and Welfare

Under water mortgages, delinquencies, foreclosures, and the mortgage industry's slow pace of modifications may be a direct result of stark incentives created by the FDIC and HAMP programs and their ... More


Has U.S. Investment Abroad Become More Sensitive to Tax Rates?

Rosanne Altshuler, Harry Grubert, and T. Scott Newlon

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/9780226341750.003.0002
Subject:
Economics and Finance, International

Measuring the extent to which host-country taxes affect the allocation of multinational corporations' foreign direct investment across foreign jurisdictions has been an active area of research in ... More


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