| Titre : | Tax reform and the cost of capital |
| Auteurs : | Dale Weldeau Jorgenson, Auteur ; Kun-Young Yun, Auteur |
| Type de document : | Ouvrages |
| Editeur : | Oxford : Clarendon Press, 1991 |
| Autre Editeur : | New York : Oxford University Press |
| ISBN/ISSN/EAN : | 978-0-19-828593-9 |
| Format : | XVI-183 p. / 23 cm |
| Note générale : | "First in a series of Lectures on monetary and fiscal policy at Uppsala University to honor the memory of Erik Lindahl"--Pref |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > impôt sur le capital [Eurovoc] FINANCES > fiscalité > impôt sur le revenu [Eurovoc] FINANCES > fiscalité > impôt sur le revenu > impôt sur les revenus de capitaux [Eurovoc] FINANCES > fiscalité > impôt sur le revenu > impôt sur les sociétés [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] FINANCES > fiscalité > politique fiscale > réforme fiscale [Eurovoc] FINANCES > investissement et financement > investissement [Eurovoc] FINANCES > investissement et financement > investissement > investissement privé [Eurovoc] GÉOGRAPHIE > Amérique > Amérique du Nord > États-Unis |
| Résumé : | The concept of ‘cost of capital’ was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behaviour. In the 1980s it assumed a central role in tax reform debates through the closely related concept of the marginal effective tax rate. This book provides a comprehensive treatment of the cost of capital approach to tax policy analysis. In order to make the approach as accessible as possible, the analytical level of the book has been kept to an absolute minimum. The complexities are introduced in a step-by-step fashion, leading up to a representation of tax systems for capital income that is suitable for tax policy analysis. The success of the cost of capital approach is due in large part to its ability to assimilate a virtually unlimited amount of descriptive detail on alternative tax policies. In order to provide guidance to students and practitioners, the book contains a full implementation of the approach for the USA, including an analysis of the alternative proposals that culminated in the highly influential Tax Reform Act of 1986. The chapters of the book are the first in a series of Lectures in Monetary and Fiscal Policy given at Uppsala University in honour of Erik Lindahl, the Swedish economist who was a professor there from 1942 to 1958. |
| Note de contenu : |
1 Introduction
2 Taxation of Income from Capital 3 The US Tax System 4 Effective Tax Rates 5 Summary and Conclusion |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004369 | N 402 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
