The economic effects of taxing capital income:
How 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. These est...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass. u.a.
MIT Press
1994
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | How 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. These 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 Should 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. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere |
| Beschreibung: | XII, 339 S. graph. Darst. |
| ISBN: | 0262071584 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV009999965 | ||
| 003 | DE-604 | ||
| 005 | 00000000000000.0 | ||
| 007 | t | ||
| 008 | 950123s1994 xxud||| |||| 00||| eng d | ||
| 020 | |a 0262071584 |9 0-262-07158-4 | ||
| 035 | |a (OCoLC)30154253 | ||
| 035 | |a (DE-599)BVBBV009999965 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 044 | |a xxu |c XD-US | ||
| 049 | |a DE-12 |a DE-703 |a DE-19 |a DE-739 |a DE-N2 |a DE-945 |a DE-355 |a DE-M382 |a DE-521 |a DE-522 |a DE-188 | ||
| 050 | 0 | |a HJ4133.U5G73 1994 | |
| 082 | 0 | |a 336.24/24/0973 |2 20 | |
| 082 | 0 | |a 336.24/24/0973 20 | |
| 084 | |a QL 610 |0 (DE-625)141740: |2 rvk | ||
| 084 | |a QL 611 |0 (DE-625)141741: |2 rvk | ||
| 100 | 1 | |a Gravelle, Jane G. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The economic effects of taxing capital income |c Jane G. Gravelle |
| 264 | 1 | |a Cambridge, Mass. u.a. |b MIT Press |c 1994 | |
| 300 | |a XII, 339 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 520 | 3 | |a How 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. These 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 | |a Should 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. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere | ||
| 650 | 7 | |a Belastingheffing |2 gtt | |
| 650 | 7 | |a Impôt sur le capital - Etats-Unis |2 ram | |
| 650 | 4 | |a Impôt sur le capital - États-Unis | |
| 650 | 4 | |a Impôt sur le revenu - États-Unis | |
| 650 | 7 | |a Inkomstenbelasting |2 gtt | |
| 650 | 7 | |a Kapitaalsbelasting |2 gtt | |
| 650 | 4 | |a Capital levy -- United States | |
| 650 | 4 | |a Income tax -- United States | |
| 650 | 0 | 7 | |a Kapitaleinkünfte |0 (DE-588)4114139-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuer |0 (DE-588)4057399-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Einkommensteuer |0 (DE-588)4013895-1 |2 gnd |9 rswk-swf |
| 651 | 4 | |a USA | |
| 651 | 7 | |a USA |0 (DE-588)4078704-7 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 0 | 1 | |a Einkommensteuer |0 (DE-588)4013895-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 1 | 1 | |a Kapitaleinkünfte |0 (DE-588)4114139-8 |D s |
| 689 | 1 | 2 | |a Steuer |0 (DE-588)4057399-0 |D s |
| 689 | 1 | |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006629314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-006629314 | ||
Datensatz im Suchindex
| _version_ | 1804124377111855104 |
|---|---|
| adam_text | Contents
List of Tables and Figures xi
Preface xiii
Acknowledgments xv
1 Overview 1
Some Illustrations from the Policy Debate 1
Sorting Out the Issues 3
What s to Come 5
2 Should We Tax Income from Capital? 11
Taxation of Capital Income and Savings 14
Capital Income Taxation and Economic Efficiency 29
Distributional Issues 44
Administrative Issues 48
Summary 49
3 Is The Capital Income Tax Structure Efficient? 51
Deviations of the Current Tax from Neutral Taxation 52
Justifications for Nonneutral Taxation 60
Summary 73
4 The Efficiency Cost of the Corporate Tax 75
Distortions Arising from Corporate Taxation 76
Policy Options 90
viii Contents
5 Tax Neutrality and Capital Cost Recovery: Depredation,
Inflation, and Investment Subsidies 95
Measuring Income Correctly 98
Investment Subsidies and Penalties 107
Investment Incentives as Countercyclical Devices 118
Conclusion 120
6 Capital Gains Taxes 123
Sources of Capital Gains 126
Effective Tax Rates on Capital Gains 130
Measuring the Lock in Effect 136
The Capital Gains Tax and Economic Efficiency 141
Equity Issues 151
Policy Options 154
Summary 159
7 The Corporate Alternative Minimum Tax and the Passive
Loss Restriction 161
How the AMT and Passive Loss Restriction Work 162
Roots of the AMT and Passive Loss Restriction 164
Efficiency Issues 167
Equity Issues 175
Policy Options 176
8 Tax Treatment of Retirement Savings: Pensions, IRAs,
and Other Tax Deferred Savings 179
An Overview of How Retirement Plans Work 181
Effects of Tax Treatment on Marginal Effective Tax Rates 185
Efficiency Issues 186
Equity Issues 198
Possible Revisions in Tax Treatment 200
9 A Potpourri of Capital Income Tax Issues 203
Housing and the Deductibility of Consumer Interest 203
Intangible Capital 206
Tax Treatment of the Extractive Industries 210
Tax Exempt Bonds 212
Contents ix
Special Types of Businesses 215
Tax Incentives for Small Businesses 220
Geographically Targeted Tax Incentives: Enterprise Zones 221
Miscellaneous Provisions 222
10 Capital Income Taxation in an International Economy 225
The Myth of International Competitiveness 226
Issues of International Taxation 227
11 Economic Analysis of Capital Income Taxation and
Tax Policy 245
Moving toward a More Efficient Tax System 245
The Tax Policy making Process 252
Appendix A: History of Capital Income Taxation
in the United States 261
Appendix B: Methods of Calculation and Data Sources 287
Notes 303
References 311
Index 331
List of Tables and Figures
Tables
2.1 Data used to estimate marginal effective tax rates 20
2.2 Distribution of family income by source 44
2.3 Distribution of family income by age 47
3.1 Marginal effective tax rates (firm level) by broad asset
type 54
3.2 Marginal effective tax rates: Structures and equipment,
1986 and present 55
3.3 Marginal tax rates and corporate/noncorporate tax
wedges 56
3.4 Marginal effective tax rates: Debt and equity finance 59
5.1 Marginal effective tax rates: Structures and equipment,
varying inflation rates 109
5.2 Marginal effective tax rates with investment incentives 110
6.1 Individual capital gains by asset type 129
6.2 Effective tax rates on capital gains: Corporate stock 131
6.3 Effective tax rates on capital gains: Structures 135
6.4 Increase in return necessary to sale: Corporate stock 137
6.5 Increase in return necessary to sale: Corporate stock, held until
death 139
6.6 Increase in return necessary to sale: Structures 140
6.7 Revenue effects and welfare gains from capital gains tax
cuts 149
xii List of Tables and Figures
6.8 Increase in appreciation necessary to sale: Corporate stock,
exclusion equivalent to indexing a seven year asset 155
7.1 Marginal effective tax rates: Regular and minimum tax 169
7.2 Effect of the tax reform act of 1986 on rents: Tax shelter
model 173
10.1 After tax rates of return, assuming 10 percent pretax return,
with high tax (50 percent) country A and low tax (25 percent)
country B 229
A.1 Major tax legislation and common acronyms 284
B.I Estimated marginal effective tax rates 294
B.2 Asset lives: Equipment and structures 296
B.3 Investment credit rates: Equipment and structures 297
B.4 Cost recovery rules and capital gains exclusions 298
B.5 Economic depreciation, minimum tax lives, and asset
shares 299
B.6 Distribution of capital stock by industry, sector, and broad
asset type 300
B.7 Savings rates and estimated rates of return 301
Figures
2.1 Estimated marginal effective tax rates 22
2.2 Savings rates and estimated rates of return 26
|
| any_adam_object | 1 |
| author | Gravelle, Jane G. |
| author_facet | Gravelle, Jane G. |
| author_role | aut |
| author_sort | Gravelle, Jane G. |
| author_variant | j g g jg jgg |
| building | Verbundindex |
| bvnumber | BV009999965 |
| callnumber-first | H - Social Science |
| callnumber-label | HJ4133 |
| callnumber-raw | HJ4133.U5G73 1994 |
| callnumber-search | HJ4133.U5G73 1994 |
| callnumber-sort | HJ 44133 U5 G73 41994 |
| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 610 QL 611 |
| ctrlnum | (OCoLC)30154253 (DE-599)BVBBV009999965 |
| dewey-full | 336.24/24/0973 336.24/24/097320 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.24/24/0973 336.24/24/0973 20 |
| dewey-search | 336.24/24/0973 336.24/24/0973 20 |
| dewey-sort | 3336.24 224 3973 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>03409nam a2200601 c 4500</leader><controlfield tag="001">BV009999965</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">950123s1994 xxud||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0262071584</subfield><subfield code="9">0-262-07158-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)30154253</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV009999965</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">XD-US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-12</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-N2</subfield><subfield code="a">DE-945</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-522</subfield><subfield code="a">DE-188</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HJ4133.U5G73 1994</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.24/24/0973</subfield><subfield code="2">20</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.24/24/0973 20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 610</subfield><subfield code="0">(DE-625)141740:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 611</subfield><subfield code="0">(DE-625)141741:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Gravelle, Jane G.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">The economic effects of taxing capital income</subfield><subfield code="c">Jane G. Gravelle</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cambridge, Mass. u.a.</subfield><subfield code="b">MIT Press</subfield><subfield code="c">1994</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XII, 339 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">How 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. These 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</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Should 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. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Belastingheffing</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Impôt sur le capital - Etats-Unis</subfield><subfield code="2">ram</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Impôt sur le capital - États-Unis</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Impôt sur le revenu - États-Unis</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Inkomstenbelasting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Kapitaalsbelasting</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Capital levy -- United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Income tax -- United States</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Kapitaleinkünfte</subfield><subfield code="0">(DE-588)4114139-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Einkommensteuer</subfield><subfield code="0">(DE-588)4013895-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="4"><subfield code="a">USA</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Einkommensteuer</subfield><subfield code="0">(DE-588)4013895-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">USA</subfield><subfield code="0">(DE-588)4078704-7</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Kapitaleinkünfte</subfield><subfield code="0">(DE-588)4114139-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006629314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-006629314</subfield></datafield></record></collection> |
| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV009999965 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:44:42Z |
| institution | BVB |
| isbn | 0262071584 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006629314 |
| oclc_num | 30154253 |
| open_access_boolean | |
| owner | DE-12 DE-703 DE-19 DE-BY-UBM DE-739 DE-N2 DE-945 DE-355 DE-BY-UBR DE-M382 DE-521 DE-522 DE-188 |
| owner_facet | DE-12 DE-703 DE-19 DE-BY-UBM DE-739 DE-N2 DE-945 DE-355 DE-BY-UBR DE-M382 DE-521 DE-522 DE-188 |
| physical | XII, 339 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | MIT Press |
| record_format | marc |
| spelling | Gravelle, Jane G. Verfasser aut The economic effects of taxing capital income Jane G. Gravelle Cambridge, Mass. u.a. MIT Press 1994 XII, 339 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier How 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. These 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 Should 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. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere Belastingheffing gtt Impôt sur le capital - Etats-Unis ram Impôt sur le capital - États-Unis Impôt sur le revenu - États-Unis Inkomstenbelasting gtt Kapitaalsbelasting gtt Capital levy -- United States Income tax -- United States Kapitaleinkünfte (DE-588)4114139-8 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Einkommensteuer (DE-588)4013895-1 s DE-604 Kapitaleinkünfte (DE-588)4114139-8 s Steuer (DE-588)4057399-0 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006629314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Gravelle, Jane G. The economic effects of taxing capital income Belastingheffing gtt Impôt sur le capital - Etats-Unis ram Impôt sur le capital - États-Unis Impôt sur le revenu - États-Unis Inkomstenbelasting gtt Kapitaalsbelasting gtt Capital levy -- United States Income tax -- United States Kapitaleinkünfte (DE-588)4114139-8 gnd Steuer (DE-588)4057399-0 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4114139-8 (DE-588)4057399-0 (DE-588)4013895-1 (DE-588)4078704-7 |
| title | The economic effects of taxing capital income |
| title_auth | The economic effects of taxing capital income |
| title_exact_search | The economic effects of taxing capital income |
| title_full | The economic effects of taxing capital income Jane G. Gravelle |
| title_fullStr | The economic effects of taxing capital income Jane G. Gravelle |
| title_full_unstemmed | The economic effects of taxing capital income Jane G. Gravelle |
| title_short | The economic effects of taxing capital income |
| title_sort | the economic effects of taxing capital income |
| topic | Belastingheffing gtt Impôt sur le capital - Etats-Unis ram Impôt sur le capital - États-Unis Impôt sur le revenu - États-Unis Inkomstenbelasting gtt Kapitaalsbelasting gtt Capital levy -- United States Income tax -- United States Kapitaleinkünfte (DE-588)4114139-8 gnd Steuer (DE-588)4057399-0 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Belastingheffing Impôt sur le capital - Etats-Unis Impôt sur le capital - États-Unis Impôt sur le revenu - États-Unis Inkomstenbelasting Kapitaalsbelasting Capital levy -- United States Income tax -- United States Kapitaleinkünfte Steuer Einkommensteuer USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006629314&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT gravellejaneg theeconomiceffectsoftaxingcapitalincome |