MARC Record from marc_nuls

LEADER: 01575cam 2200289 a 4500
001 9922182080001661
005 20150423142652.0
008 940325s1994 maua b 001 0 eng
010 $a 94010553
020 $a0262071584
035 $a(CSdNU)u48813-01national_inst
035 $a(OCoLC)30154253
035 $a(Sirsi) 01-AAF-2330
040 $aDLC$cDLC
043 $an-us---
049 $aCNUM
050 00 $aHJ4133.U5$bG73 1994
100 1 $aGravelle, Jane.
245 14 $aThe economic effects of taxing capital income /$cJane G. Gravelle.
260 $aCambridge, Mass. :$bThe MIT Press,$cc1994.
300 $axii, 339 p. :$bill. ;$c24 cm.
504 $aIncludes bibliographical references (p. [312]-330) and index.
505 0 $aShould we tax income from capital? -- Is the capital income tax structure efficient? -- The efficiency cost of the corporate tax -- Tax neutrality and capital cost recovery: depreciation, inflation, and investment subsidies -- Capital gains taxes -- The corporate alternative minimum tax and the passive loss restriction -- Tax treatment of retirement savings: pensions, IRAs, and other tax-deferred savings -- A potpourri of capital income tax issues -- Capital income taxation in an international economy -- Economic analysis of capital income taxation and tax policy.
650 0 $aCapital levy$zUnited States.
650 0 $aIncome tax$zUnited States.
948 $a10/13/1999$b10/13/1999
999 $aHJ 4133 U5 G73 1994$wLC$c1$i31786100709119$d4/21/2004$f4/21/2004$g1 $lCIRCSTACKS$mNULS$n3$rY$sY$tBOOK$u1/9/1996$o.STAFF. Pieces: 00001