MARC record from Internet Archive

LEADER: 05030cam 2200853 a 4500
001 ocm30154253
003 OCoLC
005 20191201201813.0
008 940325s1994 maua b 001 0 eng
010 $a 94010553
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043 $an-us---
050 00 $aHJ4133.U5$bG73 1994
055 4 $aHJ4133 U5$bG72
082 00 $a336.24/24/0973$220
084 $a83.52$2bcl
084 $aQL 610$2rvk
084 $aQL 611$2rvk
100 1 $aGravelle, Jane.
245 14 $aThe economic effects of taxing capital income /$cJane G. Gravelle.
260 $aCambridge, Mass. :$bThe MIT Press,$c℗♭1994.
300 $axii, 339 pages :$billustrations ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references (pages 312-330) and index.
505 0 $a1. Overview -- 2. Should We Tax Income from Capital? -- 3. Is The Capital Income Tax Structure Efficient? -- 4. The Efficiency Cost of the Corporate Tax -- 5. Tax Neutrality and Capital Cost Recovery: Depreciation, Inflation, and Investment Subsidies -- 6. Capital Gains Taxes -- 7. The Corporate Alternative Minimum Tax and the Passive Loss Restriction -- 8. Tax Treatment of Retirement Savings: Pensions, IRAs, and Other Tax-Deferred Savings -- 9. A Potpourri of Capital Income Tax Issues -- 10. Capital Income Taxation in an International Economy -- 11. Economic Analysis of Capital Income Taxation and Tax Policy -- Appendix A: History of Capital Income Taxation in the United States.
520 $aHow should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, and method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years.
520 8 $aShould capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital-gains taxes, tax treatment of retirement savings, and capital-income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere.
650 0 $aCapital levy$zUnited States.
650 0 $aIncome tax$zUnited States.
650 6 $aImpo t sur le capital$zE tats-Unis.
650 6 $aImpo t sur le revenu$zE tats-Unis.
650 7 $aCapital levy.$2fast$0(OCoLC)fst00846350
650 7 $aIncome tax.$2fast$0(OCoLC)fst00968719
651 7 $aUnited States.$2fast$0(OCoLC)fst01204155
650 17 $aKapitaalsbelasting.$2gtt
650 17 $aInkomstenbelasting.$2gtt
650 17 $aBelastingheffing.$2gtt
650 7 $aEinkommensteuer$2gnd
650 7 $aKapitaleinku nfte$2gnd
650 7 $aSteuer$2gnd
651 7 $aUSA$2gnd
650 7 $aKapitalertragsteuer$2gnd
650 7 $aImpo t sur le capital$zEtats-Unis.$2ram
651 7 $aUSA.$2swd
651 4 $aUnited States.
653 0 $aIncome tax
653 0 $aUnited States
856 41 $3Table of contents$uhttp://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006629314&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
856 41 $3Table of contents$uhttp://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1411624&custom_att_2=simple_viewer
938 $aBaker & Taylor$bBKTY$c62.00$d62.00$i0262071584$n0002476095$sactive
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938 $aBaker and Taylor$bBTCP$n94010553
938 $aYBP Library Services$bYANK$n146951
938 $aYBP Library Services$bYANK$n11255585
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948 $hNO HOLDINGS IN P4A - 473 OTHER HOLDINGS