MARC Record from marc_columbia

LEADER: 03049fam a2200397 a 4500
001 1536107
005 20220608183251.0
008 940325s1994 mau b 001 0 eng
010 $a 94010553
020 $a0262071584
035 $a(OCoLC)30154253
035 $a(OCoLC)ocm30154253
035 $9AKB4718CU
035 $a(NNC)1536107
035 $a1536107
040 $aDLC$cDLC$dNNC
043 $an-us---
050 00 $aHJ4133.U5$bG73 1994
082 00 $a336.24/24/0973$220
100 1 $aGravelle, Jane.$0http://id.loc.gov/authorities/names/n85057129
245 14 $aThe economic effects of taxing capital income /$cJane G. Gravelle.
260 $aCambridge, Mass. :$bThe MIT Press,$c1994.
263 $a9409
300 $axii, 339 pages ;$c24 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
504 $aIncludes bibliographical references (p. [311]-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.
520 8 $aThese 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 $a.
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.
520 8 $aGravelle 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.$0http://id.loc.gov/authorities/subjects/sh85064788
852 00 $boff,bus$hHJ4133.U5$iG73 1994