Titre : | How taxes affect economic behavior |
Auteurs : | Henry J. Aaron, Éditeur scientifique ; Henry J. Aaron, Éditeur scientifique ; Joseph A. Pechman, Éditeur scientifique ; Henry J. Aaron |
Type de document : | Ouvrages |
Editeur : | Washington : Brookings Institution, 1981 |
Collection : | Studies of government finance |
ISBN/ISSN/EAN : | 978-0-8157-0011-1 |
Format : | xvi, 456 p. / ill. / 24 cm |
Note générale : | Papers presented at a conference in October 18-19, 1979 |
Langues: | Anglais |
Catégories : |
[Eurovoc] ÉCONOMIE > politique économique [Eurovoc] ÉCONOMIE > politique économique > planification économique [Eurovoc] ÉDUCATION ET COMMUNICATION > documentation > document > acte de congrès [Eurovoc] EMPLOI ET TRAVAIL > marché du travail > marché du travail > besoin de main-d'œuvre [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > impôt [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] GÉOGRAPHIE > Amérique > Amérique du Nord > États-Unis |
Résumé : |
4e de couv : "The belief that tax policy can be used to stimulate economic growth has periodically governed congressional decisions. It is argued that reducing taxes stimulates business investment and work effort, both of which boost productivity.
The papers in this book, which were presented at a Brookings conference of experts held in October 1979, consider the influence of tax policy on economic behavior. Jerry A. Hausman examines the effects on the labor supply. Patric H. Hendershott and Sheng-Cheng Hu discuss the influence of interest rates and inflation as well as tax policy on private business investment. The treat of bankruptcy and the inequitable allocation of risk among investors under current tax policy are emphasized by Roger H Gordon and Burton C. Malkiel in their paper on corporation finance. Roger F. Brinner and Stephen H. Brooks discuss the effects of both inflation and taxes on stock prices; Jospeh J. Minarik, changes in the capital gains tax rate; Frank de Leeuw and Larry J. Ozanne, investment in housing, George von Furtsenberg, government, corporate, and personal saving and the interaction of the three; and Charles T. Clotfelter and C. Eugeune Steueurle, the results of the tax deduction for charitable contributions. A summury of the papers is provided by the editors." |
Note de contenu : |
Labor supply / Jerry A. Hausman --
Investment in producers' equipment / Patric H. Hendershott and Sheng-Cheng Hu -- Corporation finance / Roger H. Gordon and Burton G. Malkiel -- Stock prices / Roger E. Brinner and Stephen H. Brooks -- Capital gains / Joseph J. Minarik -- Housing / Frank de Leeuw and Larry Ozanne -- Saving / George M. von Furstenberg -- Charitable contributions / Charles T. Clotfelter and C. Eugene Steuerle. |
Exemplaires (1)
Code-barres | Cote | Support | Localisation | Section | Disponibilité |
---|---|---|---|---|---|
004303 | N 328 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |