Taxation, wealth, and saving /

"The papers in this volume reflect David F. Bradford's dual experience as a theoretical economist and as Deputy Assistant Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While as the Treasury, Bradford was involved in produ...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Bradford, David F., 1939-2005
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge, Mass. : MIT Press, ©2000.
Temas:
Income tax > United States.
Spendings tax > United States.
Taxation of articles of consumption > United States.
Saving and investment > United States.
Impôt sur la dépense > États-Unis.
Impôt sur la consommation > États-Unis.
BUSINESS & ECONOMICS > International > Taxation.
Income tax.
Saving and investment.
Spendings tax.
Taxation of articles of consumption.
Inkomstenbelasting.
BTW.
United States.
Verenigde Staten.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • I. Income and Consumption Taxation: Basic Concepts and Broad Policy Issues
  • 1. The Case for a Personal Consumption Tax
  • 2. The Choice between Income and Consumption Taxes
  • 3. On the Incidence of Consumption Taxes
  • 4. Fundamental Issues in Consumption Taxation
  • II. Income and Consumption Taxation: Theoretical Tools and Issues
  • 5. Tax Neutrality and the Investment Tax Credit
  • 6. The Economics of Tax Policy toward Savings
  • 7. Issues in the Design of Savings and Investment Incentives
  • 8. The Incidence and Allocation Effects of a Tax on Corporate Distributions
  • 9. A Problem of Financial Market Equilibrium When the Timing of Tax Payments Is Indeterminate
  • 10. Pitfalls in the Construction and Use of Effective Tax Rates / David F. Bradford and Don Fullerton
  • III. Income and Consumption Taxation: Transition, Complexity, and Implementation
  • 11. Transition to and Tax-Rate Flexibility in a Cash-Flow
  • Type Tax
  • 12. What's in a Name? Income, Consumption, and the Sources of Tax Complexity
  • 13. Treatment of Financial Services under Income and Consumption Taxes
  • 14. Fixing Realization Accounting: Symmetry, Consistency, and Correctness in the Taxation of Financial Instruments
  • IV. Economically Meaningful Measures of National Saving
  • 15. Market Value versus Financial Accounting Measures of National Saving
  • 16. What Is National Saving? Alternative Measures in Historical and International Context.

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