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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 lost moment in corporate tax reform

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.007
Subject:
Law, Legal History

The turning point in the development of the corporate tax may have been the decade following World War II. There was significant consensus that the taxation of corporations was problematic. ... More


The Japanese Tax System

Hiromitsu Ishi

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.001.0001
Subject:
Economics and Finance, South and East Asia

The Japanese tax system has notably changed through the periods of post‐World War II; i.e., reconstruction, rapid economic growth, and recent economic stagnation. In order to clarify the function and ... 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


The present and future of corporate income taxation

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.008
Subject:
Law, Legal History

This chapter examines recent corporate tax reform activities and the future of corporate income tax. Topics covered include the dividend tax cut of 2003, the 2007 Treasury Conference and Rangel Bill, ... 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


The Effects of Environmental Tax Reform on International Competitiveness in the European Union: Modelling with E3ME

Terry Barker, Sudhir Junankar, Hector Pollitt, and Philip Summerton

in Carbon-Energy Taxation: Lessons from Europe

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199570683
eISBN:
9780191723186
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199570683.003.0007
Subject:
Economics and Finance, Public and Welfare, International

This chapter assesses the macroeconomic effects of carbon‐energy taxation introduced under unilateral environmental tax reform (ETR) in the 1990s undertaken in six member states of the European ... More


The Double Dividend and the Marginal Cost of Funds

Agnar Sandmo

in The Public Economics of the Environment

Published in print:
2000
Published Online:
November 2003
ISBN:
9780198297987
eISBN:
9780191596858
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019829798X.003.0006
Subject:
Economics and Finance, Development, Growth, and Environmental

It has often been claimed that there will be a ‘double dividend’ from the introduction of environmental taxes. Not only will it improve the quality of the environment by substituting taxes that ... More


Tax and Welfare

John Hills

in Inequality and the State

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199276646
eISBN:
9780191601644
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199276641.003.0007
Subject:
Economics and Finance, Public and Welfare

Discusses tax policy and its relationship with social security. Sets out trends in taxation in the UK over the last 25 years, how these compare with those in other countries, and the relationship ... More


Access Points and Tax Code Complexity

Sean D. Ehrlich

in Access Points: An Institutional Theory of Policy Bias and Policy Complexity

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199737536
eISBN:
9780199918645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199737536.003.0007
Subject:
Political Science, American Politics

Although all countries must tax their citizenry, wide variation exists in how this taxation is conducted. Countries have a wide variety of different types of taxes—such as income taxes, consumption ... More


Income Distribution and Tax and Government Social-Spending Policies in Developing Countries

Ke-young Chu, Hamid Davoodi, and Sanjeev Gupta

in Inequality Growth and Poverty in an Era of Liberalization and Globalization

Published in print:
2004
Published Online:
August 2004
ISBN:
9780199271412
eISBN:
9780191601255
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199271410.003.0010
Subject:
Economics and Finance, Development, Growth, and Environmental

Provides an overview of the changes in income distribution in developing and transition countries in recent decades, and assesses the incidence of taxes and government expenditure in these countries. ... More


Income Tax Reform Implications of the Financial Crisis

Daniel N. Shaviro

in Taxation and the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199698165
eISBN:
9780191738630
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199698165.003.0007
Subject:
Economics and Finance, Financial Economics

Tax rules encouraging excessive debt, complex financial transactions, poorly designed incentive compensation for corporate managers, and highly leveraged homeownership all may have contributed to the ... 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


The Traditional Framework of Indirect Taxes

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:
10.1093/0199242569.003.0014
Subject:
Economics and Finance, South and East Asia

Examines indirect tax reform movements in the late 1980s before the introduction of a broad‐based consumption tax: VAT. Needless to say, the adoption of VAT had a close bearing upon the changes in ... 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


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


The Dynamic Economic Effects of a U.S. Corporate Income Tax Rate Reduction

John W. Diamond, George R. Zodrow, Thomas S. Neubig, and Robert J. Carroll

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/9780262028301.003.0008
Subject:
Economics and Finance, Financial Economics

The U.S. statutory corporate income tax rate is now the highest in the world among industrialized countries, and has sparked many proposals for reform. In this chapter, John Diamond, George Zodrow, ... More


Pathways to Fiscal Reform in the United States

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

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.001.0001
Subject:
Economics and Finance, Financial Economics

The severe fiscal problems that the United States faces have been the focus of much attention in recent years, and several groups have proposed ambitious plans for fiscal reforms that would address ... More


‘Simplicity, Uniformity, and Perspicuity’

WILLIAM J. ASHWORTH

in Customs and Excise: Trade, Production, and Consumption in England 1640-1845

Published in print:
2003
Published Online:
January 2010
ISBN:
9780199259212
eISBN:
9780191717918
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199259212.003.0020
Subject:
History, British and Irish Early Modern History, Economic History

This chapter shows how tax reform was a process that began half a century earlier, with the gradual modelling of the state's administrative structure along the lines of the excise, and the gradual ... More


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