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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 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


Poland-Lithuania before Partition

Anna Filipczak-Kocur

in The Rise of the Fiscal State in Europe c.1200–1815

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198204022
eISBN:
9780191676093
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198204022.003.0015
Subject:
History, Economic History

After 1385 Poland and Lithuania were linked in a dynastic union which was transformed into a conscious political association by the Union of Lublin of 1569. As a result of this association, the ... More


The Return to Chinese Rule: 1997–2009

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/9789622090996.003.0009
Subject:
Economics and Finance, South and East Asia

This chapter focuses on the British Handover of Hong Kong to China. On 30 June 1997, Hong Kong ceased to be a British colony and became a Special Administrative Region (SAR) of the People's Republic ... More


England, 1485–1815

Patrick K. O'Brien and Philip A. Hunt

in The Rise of the Fiscal State in Europe c.1200–1815

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198204022
eISBN:
9780191676093
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198204022.003.0003
Subject:
History, Economic History

This chapter discusses the development of the fiscal system in England between 1485 and 1815. The rise of a powerful and economically functional state in Britain waited upon two interrelated ... More


Introduction: The Thunder of History

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/9789622090996.003.0001
Subject:
Economics and Finance, South and East Asia

This chapter provides some background information on the origins, developments, and operation of Hong Kong's tax system. It also provides a brief account of the distinguishing characteristics of Hong ... More


The Tax Structure and the Environment

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.003.0005
Subject:
Economics and Finance, Development, Growth, and Environmental

The determination of a system of environmental taxes must be seen in conjunction with the design of the tax system as a whole. The present analysis is based on a model of optimal commodity taxation ... 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


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

Michael Littlewood

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
book
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.001.0001
Subject:
Economics and Finance, South and East Asia

This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and ... More


Taxable Income

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0002
Subject:
Law, Company and Commercial Law, Public International Law

This chapter addresses the starting point of any study on income tax: the definition of income as the base of the tax (the subject matter on which the tax is imposed). First, it discusses the two ... More


Tax and Welfare Reform in Greece1

Maria Flevotomou, Michael Haliassos, Christos Kotsogiannis, and Costas Meghir

in Beyond Austerity: Reforming the Greek Economy

Published in print:
2017
Published Online:
May 2018
ISBN:
9780262035835
eISBN:
9780262339216
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262035835.003.0010
Subject:
Economics and Finance, International

A well-designed tax and welfare benefit system, which minimizes distortions while raising the required revenue and providing suitable social insurance, is a key component of an advanced economy. This ... More


The Holy Roman Empire in the Middle Ages

Eberhard Isenmann

in The Rise of the Fiscal State in Europe c.1200–1815

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198204022
eISBN:
9780191676093
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198204022.003.0008
Subject:
History, Economic History

This chapter discusses the development of the fiscal system in the Holy Roman Empire in the Middle Ages. The coincidence of long-term financial and political decline with a new, severe and almost ... More


100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Michael J. Graetz

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
book
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.001.0001
Subject:
Economics and Finance, Economic Systems

To most Americans, the United States tax code has become a vast and confounding puzzle. In 1940, the instructions to the form 1040 were about four pages long. Today, they have ballooned to more than ... More


Sincere Failure or Successful Charade? 1971–1981

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/9789622090996.003.0007
Subject:
Economics and Finance, South and East Asia

This chapter focuses on Hong Kong's tax system in the 1970s. Murray Maclehose and Philip Haddon-Cave were the two key figures in the colonial administration in the 1970s. In 1976, Maclehose ... More


Arguments for Public Expenditure

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/9780198295211.003.0016
Subject:
Economics and Finance, Public and Welfare, Development, Growth, and Environmental

This chapter discusses arguments for public expenditure. It includes discussions on the optimal income tax theory, whether public expenditure is too high or not, and an examination of the UK ... More


Empirical Issues on Dividend Payout Ratios

Luis Correia Da Silva, Marc Goergen, and Luc Renneboog

in Dividend Policy and Corporate Governance

Published in print:
2004
Published Online:
April 2004
ISBN:
9780199259304
eISBN:
9780191600852
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199259305.003.0005
Subject:
Economics and Finance, Financial Economics

Starts by reviewing patterns on dividend policy around the world. It then analyses some of the methodological issues as well as the tax treatment of dividends in Germany. The final part of the ... More


England in the Middle Ages

W. M. Ormrod

in The Rise of the Fiscal State in Europe c.1200–1815

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198204022
eISBN:
9780191676093
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198204022.003.0002
Subject:
History, Economic History

This chapter discusses the development of the fiscal system in medieval England. It identifies three important general themes which recur in many of the ensuing medieval and early modem case studies. ... More


The Property and Finances of Religion

Norman Doe

in Law and Religion in Europe: A Comparative Introduction

Published in print:
2011
Published Online:
September 2011
ISBN:
9780199604005
eISBN:
9780191729331
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199604005.003.0008
Subject:
Law, EU Law, Comparative Law

A study of national laws in Europe on the property and finances of religion reveals the high degree of cooperation between States and religion in this field. This chapter examines the property of ... More


Pillars of Prosperity: The Political Economics of Development Clusters

Timothy Besley and Torsten Persson

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691152684
eISBN:
9781400840526
Item type:
book
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691152684.001.0001
Subject:
Economics and Finance, History of Economic Thought

“Little else is required to carry a state to the highest degree of opulence from the lowest barbarism, but peace, easy taxes, and a tolerable administration of justice; all the rest being brought ... More


The Governor Goes Native: 1947–1952

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/9789622090996.003.0004
Subject:
Economics and Finance, South and East Asia

This chapter discusses the factors which contributed to the failure of the restructuring of the colonial tax system in Hong Kong. First, the yield of the Inland Revenue Ordinance 1947 was greater ... More


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