Taxation, wealth, and saving:
Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: Bradford, David F. (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Cambridge, Mass. MIT Press ©2000
Schlagworte:
Online-Zugang:FAW01
FAW02
Volltext
Beschreibung:Includes bibliographical references and index
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
Beschreibung:1 Online-Ressource (xix, 540 pages)
ISBN:0262024705
0585240213
9780585240213

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