Taxes, Loans, and Inflation: How the Nation's Wealth Becomes MisallocatedBrookings Institution, 1985 - 205 lappuses Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes major disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax. |
No grāmatas satura
1.–3. rezultāts no 79.
25. lappuse
How the Nation's Wealth Becomes Misallocated C. Eugene Steuerle. CHAPTER THREE Taxation of Corporate Income WHETHER a tax is assessed directly on ... corporate financial income 25 Taxation of Corporate Income Corporate Tax Collections.
How the Nation's Wealth Becomes Misallocated C. Eugene Steuerle. CHAPTER THREE Taxation of Corporate Income WHETHER a tax is assessed directly on ... corporate financial income 25 Taxation of Corporate Income Corporate Tax Collections.
26. lappuse
... corporate financial income also be lowered . The adoption of LIFO ( last in , first out ) , an accounting method ... tax laws at minimum cost of enforcement . Thus estimates of underreporting of business income on individual returns generally ...
... corporate financial income also be lowered . The adoption of LIFO ( last in , first out ) , an accounting method ... tax laws at minimum cost of enforcement . Thus estimates of underreporting of business income on individual returns generally ...
32. lappuse
... tax changes on expectations of managers regarding marginal purchases of capital . However , to understand the ... corporate tax . The return that ideas and technological improvement receive may also show up as income of capital owners.11 ...
... tax changes on expectations of managers regarding marginal purchases of capital . However , to understand the ... corporate tax . The return that ideas and technological improvement receive may also show up as income of capital owners.11 ...
Saturs
Introduction | 1 |
Taxation of the Capital Income of Individuals | 9 |
Tables | 10 |
Autortiesības | |
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Taxes, Loans and Inflation: How the Nation's Wealth Becomes Misallocated C. Eugene Steuerle Ierobežota priekšskatīšana - 2010 |
Taxes, Loans and Inflation: How the Nation's Wealth Becomes Misallocated C. Eugene Steuerle Ierobežota priekšskatīšana - 2010 |
Bieži izmantoti vārdi un frāzes
accounting after-tax rate amount billion breakeven businesses capital gains capital income cash flow consumption corporate tax cost debt depreciation dividends dollars economic income efficiency equal equipment equity excluded expenditure tax financial arbitrage firms flat tax flat-rate tax futures contract households income from capital income tax increase indexing individual income tax inflation rate inflationary instance interest deductions interest income interest payments interest rate interest receipts interest-bearing assets investment incentives investors leasing LIFO loan markets loanable funds losses macro policy marginal tax rate measure monetary National Tax Journal negative nominal interest rate nontaxable normal tax arbitrage offset paid pension percent persons portfolio postwar preferred assets problems profitable progressive tax pure tax arbitrage rate of inflation rate of return rate of tax real assets recognized saving incentives sector sources tax base tax preferences tax reduction tax shelters tax system taxable income taxation taxpayers types wage zero