MARC record from Internet Archive

LEADER: 05338cam 2201069 a 4500
001 ocm27768610
003 OCoLC
005 20191201222717.0
008 930303s1993 dcua b 001 0 eng
010 $a 93018812
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019 $a491681168
020 $a0815747160$q(alk. paper)
020 $a9780815747161$q(alk. paper)
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035 $a(OCoLC)27768610$z(OCoLC)491681168
050 00 $aHJ4132$b.T39 1993
055 4 $aHJ4132$bT39
082 00 $a336.2/05$220
084 $a83.52$2bcl
084 $aQL 400$2rvk
084 $aQL 610$2rvk
084 $a85.27$2bcl
245 00 $aTax reform and the cost of capital :$ban international comparison /$cDale W. Jorgenson, Ralph Landau, editors.
260 $aWashington, D.C. :$bBrookings Institution,$c℗♭1993.
300 $axix, 420 pages :$billustrations ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
504 $aIncludes bibliographical references and index.
505 0 $aAustralia / Robert Jones -- Canada / Michael J. Daly, Pierre Mercier, and Thomas Schweitzer -- France / Julian S. Alworth and Franc ʹois Bourguignon -- Germany / Willi Leibfritz -- Italy / Julian S. Alworth and Laura Castellucci -- Japan / Toshiaki Tachibanaki and Tatsuya Kikutani -- Sweden / Jan So dersten -- United Kingdom / Mervyn A. King and Mark H. Robson -- United States / Don Fullerton and Marios Karayannis.
520 $aThis book provides international comparisons of the cost of different types of capital for nine major industrialized countries (Australia, Canada, France, Germany, Italy, Japan, Sweden, United Kingdom, and the U.S.A.) for the period 1980-90. In the early 1980s the introduction of tax incentives for saving and investment gradually shifted the tax base from income toward consumption. By 1990 most of these special tax provisions had been reduced or repealed in order to lower tax rates and equalize the tax treatment of different forms of capital income. Income was firmly reestablished as the most appropriate basis for taxation. Separate chapters for each of the nine countries provide detailed accounts of tax policy changes over the decade. Each chapter contains a quantitative description of these tax policies and summarizes this information in the form of effective tax rates.
650 0 $aCapital levy.
650 0 $aIncome tax.
650 0 $aCapital gains tax.
650 6 $aImpo t sur le capital.
650 6 $aImpo t sur le revenu.
650 6 $aImpo t sur les gains en capital.
650 6 $aRe forme fiscale.
650 6 $aCou t du capital.
650 7 $aOrganisation de coope ration et de de veloppement e conomiques.$2eclas
650 7 $aRe formes fiscales.$2eclas
650 7 $aUE/CE Etats membres.$2eclas
650 7 $aCou ts de capital.$2eclas
650 7 $aAnalyse comparative.$2eclas
650 7 $aCapital gains tax.$2fast$0(OCoLC)fst00846310
650 7 $aCapital levy.$2fast$0(OCoLC)fst00846350
650 7 $aIncome tax.$2fast$0(OCoLC)fst00968719
650 17 $aBelastinghervormingen.$2gtt
650 17 $aBelastingheffing.$2gtt
650 17 $aKosten.$2gtt
650 17 $aVermogensbelasting.$2gtt
650 7 $aIndustriegesellschaft$2gnd
650 7 $aInternationaler Vergleich$2gnd
650 7 $aKapitalkosten$2gnd
650 7 $aSteuerreform$2gnd
650 7 $aSteuersystem$2gnd
651 7 $aIndustriestaaten$2gnd
650 7 $aImpo t sur le revenu.$2ram
650 7 $aImpo t sur les gains en capital.$2ram
650 7 $aImpo t sur le capital.$2ram
650 7 $aAufsatzsammlung$2gnd
648 7 $aGeschichte 1980-1990$2swd
653 0 $aCapital gains tax
653 0 $aCapital levy
653 0 $aIncome tax
655 4 $aAufsatzsammlung.
655 4 $aKongress$zCambridge, Mass.$y1987.
700 1 $aJorgenson, Dale W.$q(Dale Weldeau),$d1933-
700 1 $aLandau, Ralph.
776 08 $iOnline version:$tTax reform and the cost of capital.$dWashington, D.C. : Brookings Institution, ℗♭1993$w(OCoLC)652051469
856 41 $3Table of contents$uhttp://www.gbv.de/dms/hbz/toc/ht005005307.PDF
856 41 $3Table of contents$uhttp://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=1215465&custom_att_2=simple_viewer
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938 $aYBP Library Services$bYANK$n740759
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948 $hNO HOLDINGS IN P4A - 597 OTHER HOLDINGS