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...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass. :
MIT Press,
©2000.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "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 producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy." "This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket |
| Beschreibung: | 1 online resource (xix, 540 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 0585240213 9780585240213 0262269104 9780262269100 |
Internformat
MARC
| LEADER | 00000cam a2200000 a 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-ocm44956910 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr cn||||||||| | ||
| 008 | 000808s2000 maua ob 001 0 eng d | ||
| 010 | |a 99031172 | ||
| 040 | |a N$T |b eng |e pn |c N$T |d OCL |d OCLCQ |d EL$ |d YDXCP |d OCLCG |d OCLCQ |d TUU |d OCLCQ |d TNF |d OCLCQ |d ZCU |d OCLCO |d OCLCF |d OCLCQ |d AI# |d FVL |d OCLCO |d NLGGC |d OCLCQ |d NAM |d OCLCQ |d MWM |d OCLCQ |d SAV |d OCLCQ |d JBG |d ICD |d QT7 |d MNS |d OCLCQ |d RCC |d VTS |d CEF |d AGLDB |d OCLCQ |d INT |d TOF |d OCLCQ |d LHU |d AU@ |d OCLCQ |d S9I |d BRX |d OCLCQ |d STF |d CNTRU |d XMC |d K6U |d SFB |d UKSSU |d YDX |d LDP |d TUHNV |d OCLCA |d OCLCO |d FWR |d DST |d OCLCQ |d IOY |d OCLCQ |d TNZ |d OCLCQ |d INARC |d OCLCQ |d OCLCO |d OCLCL |d HCD |d OCLCQ |d OCLCO | ||
| 015 | |a GBA0-22013 | ||
| 016 | 7 | |a 000020076794 |2 AU | |
| 019 | |a 532573355 |a 649201631 |a 728018597 |a 961605367 |a 962572751 |a 970747735 |a 1007380934 |a 1020505527 |a 1038565902 |a 1044068409 |a 1049759629 |a 1053007841 |a 1055840281 |a 1057969605 |a 1060834521 |a 1069519528 |a 1073036832 |a 1097341076 |a 1105740197 |a 1123223081 |a 1125390048 |a 1127918869 |a 1135406162 |a 1136188483 |a 1154910982 |a 1156896054 |a 1243581581 |a 1252729944 |a 1295866415 |a 1295936094 |a 1300439082 |a 1303316169 |a 1303441604 |a 1306552769 |a 1373101725 |a 1392027279 |a 1439923437 | ||
| 020 | |a 0585240213 |q (electronic bk.) | ||
| 020 | |a 9780585240213 |q (electronic bk.) | ||
| 020 | |a 0262269104 | ||
| 020 | |a 9780262269100 | ||
| 020 | |z 0262024705 | ||
| 035 | |a (OCoLC)44956910 |z (OCoLC)532573355 |z (OCoLC)649201631 |z (OCoLC)728018597 |z (OCoLC)961605367 |z (OCoLC)962572751 |z (OCoLC)970747735 |z (OCoLC)1007380934 |z (OCoLC)1020505527 |z (OCoLC)1038565902 |z (OCoLC)1044068409 |z (OCoLC)1049759629 |z (OCoLC)1053007841 |z (OCoLC)1055840281 |z (OCoLC)1057969605 |z (OCoLC)1060834521 |z (OCoLC)1069519528 |z (OCoLC)1073036832 |z (OCoLC)1097341076 |z (OCoLC)1105740197 |z (OCoLC)1123223081 |z (OCoLC)1125390048 |z (OCoLC)1127918869 |z (OCoLC)1135406162 |z (OCoLC)1136188483 |z (OCoLC)1154910982 |z (OCoLC)1156896054 |z (OCoLC)1243581581 |z (OCoLC)1252729944 |z (OCoLC)1295866415 |z (OCoLC)1295936094 |z (OCoLC)1300439082 |z (OCoLC)1303316169 |z (OCoLC)1303441604 |z (OCoLC)1306552769 |z (OCoLC)1373101725 |z (OCoLC)1392027279 |z (OCoLC)1439923437 | ||
| 043 | |a n-us--- | ||
| 050 | 4 | |a HJ4652 |b .B668 2000eb | |
| 072 | 7 | |a BUS |x 064020 |2 bisacsh | |
| 082 | 7 | |a 336.2/00973 |2 21 | |
| 049 | |a MAIN | ||
| 100 | 1 | |a Bradford, David F., |d 1939-2005. |1 https://id.oclc.org/worldcat/entity/E39PBJbtj9tpgbpVHvkbtKRFrq | |
| 245 | 1 | 0 | |a Taxation, wealth, and saving / |c David F. Bradford. |
| 260 | |a Cambridge, Mass. : |b MIT Press, |c ©2000. | ||
| 300 | |a 1 online resource (xix, 540 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a text file | ||
| 347 | |b PDF | ||
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a 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. | |
| 520 | 1 | |a "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 producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy." | |
| 520 | 8 | |a "This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket | |
| 546 | |a English. | ||
| 650 | 0 | |a Income tax |z United States. |0 http://id.loc.gov/authorities/subjects/sh85064788 | |
| 650 | 0 | |a Spendings tax |z United States. | |
| 650 | 0 | |a Taxation of articles of consumption |z United States. | |
| 650 | 0 | |a Saving and investment |z United States. | |
| 650 | 6 | |a Impôt sur la dépense |z États-Unis. | |
| 650 | 6 | |a Impôt sur la consommation |z États-Unis. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
| 650 | 7 | |a Income tax |2 fast | |
| 650 | 7 | |a Saving and investment |2 fast | |
| 650 | 7 | |a Spendings tax |2 fast | |
| 650 | 7 | |a Taxation of articles of consumption |2 fast | |
| 651 | 7 | |a United States |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq | |
| 650 | 1 | 7 | |a Inkomstenbelasting. |2 gtt |
| 650 | 1 | 7 | |a BTW. |2 gtt |
| 651 | 7 | |a Verenigde Staten. |2 gtt | |
| 758 | |i has work: |a Taxation, wealth, and saving (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGDy86MkJgbbdgYC3pgD7b |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Bradford, David F., 1939- |t Taxation, wealth, and saving. |d Cambridge, Mass. : MIT Press, ©2000 |z 0262024705 |w (DLC) 99031172 |w (OCoLC)41338163 |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=32631 |3 Volltext |
| 936 | |a BATCHLOAD | ||
| 938 | |a EBSCOhost |b EBSC |n 32631 | ||
| 938 | |a YBP Library Services |b YANK |n 301367913 | ||
| 938 | |a YBP Library Services |b YANK |n 2315570 | ||
| 938 | |a Internet Archive |b INAR |n taxationwealthsa0000brad | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBA | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-ocm44956910 |
|---|---|
| _version_ | 1816881584779821056 |
| adam_text | |
| any_adam_object | |
| author | Bradford, David F., 1939-2005 |
| author_facet | Bradford, David F., 1939-2005 |
| author_role | |
| author_sort | Bradford, David F., 1939-2005 |
| author_variant | d f b df dfb |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HJ4652 |
| callnumber-raw | HJ4652 .B668 2000eb |
| callnumber-search | HJ4652 .B668 2000eb |
| callnumber-sort | HJ 44652 B668 42000EB |
| callnumber-subject | HJ - Public Finance |
| collection | ZDB-4-EBA |
| contents | 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. |
| ctrlnum | (OCoLC)44956910 |
| dewey-full | 336.2/00973 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2/00973 |
| dewey-search | 336.2/00973 |
| dewey-sort | 3336.2 3973 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>07157cam a2200757 a 4500</leader><controlfield tag="001">ZDB-4-EBA-ocm44956910 </controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr cn|||||||||</controlfield><controlfield tag="008">000808s2000 maua ob 001 0 eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a"> 99031172 </subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">N$T</subfield><subfield code="b">eng</subfield><subfield code="e">pn</subfield><subfield code="c">N$T</subfield><subfield code="d">OCL</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">EL$</subfield><subfield code="d">YDXCP</subfield><subfield code="d">OCLCG</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">TUU</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">TNF</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">ZCU</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCF</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">AI#</subfield><subfield code="d">FVL</subfield><subfield code="d">OCLCO</subfield><subfield code="d">NLGGC</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">NAM</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">MWM</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">SAV</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">JBG</subfield><subfield code="d">ICD</subfield><subfield code="d">QT7</subfield><subfield code="d">MNS</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">RCC</subfield><subfield code="d">VTS</subfield><subfield code="d">CEF</subfield><subfield code="d">AGLDB</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">INT</subfield><subfield code="d">TOF</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">LHU</subfield><subfield code="d">AU@</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">S9I</subfield><subfield code="d">BRX</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">STF</subfield><subfield code="d">CNTRU</subfield><subfield code="d">XMC</subfield><subfield code="d">K6U</subfield><subfield code="d">SFB</subfield><subfield code="d">UKSSU</subfield><subfield code="d">YDX</subfield><subfield code="d">LDP</subfield><subfield code="d">TUHNV</subfield><subfield code="d">OCLCA</subfield><subfield code="d">OCLCO</subfield><subfield code="d">FWR</subfield><subfield code="d">DST</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">IOY</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">TNZ</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">INARC</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield><subfield code="d">HCD</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield></datafield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">GBA0-22013</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">000020076794</subfield><subfield code="2">AU</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">532573355</subfield><subfield code="a">649201631</subfield><subfield code="a">728018597</subfield><subfield code="a">961605367</subfield><subfield code="a">962572751</subfield><subfield code="a">970747735</subfield><subfield code="a">1007380934</subfield><subfield code="a">1020505527</subfield><subfield code="a">1038565902</subfield><subfield code="a">1044068409</subfield><subfield code="a">1049759629</subfield><subfield code="a">1053007841</subfield><subfield code="a">1055840281</subfield><subfield code="a">1057969605</subfield><subfield code="a">1060834521</subfield><subfield code="a">1069519528</subfield><subfield code="a">1073036832</subfield><subfield code="a">1097341076</subfield><subfield code="a">1105740197</subfield><subfield code="a">1123223081</subfield><subfield code="a">1125390048</subfield><subfield code="a">1127918869</subfield><subfield code="a">1135406162</subfield><subfield code="a">1136188483</subfield><subfield code="a">1154910982</subfield><subfield code="a">1156896054</subfield><subfield code="a">1243581581</subfield><subfield code="a">1252729944</subfield><subfield code="a">1295866415</subfield><subfield code="a">1295936094</subfield><subfield code="a">1300439082</subfield><subfield code="a">1303316169</subfield><subfield code="a">1303441604</subfield><subfield code="a">1306552769</subfield><subfield code="a">1373101725</subfield><subfield code="a">1392027279</subfield><subfield code="a">1439923437</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0585240213</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780585240213</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0262269104</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780262269100</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">0262024705</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)44956910</subfield><subfield code="z">(OCoLC)532573355</subfield><subfield code="z">(OCoLC)649201631</subfield><subfield code="z">(OCoLC)728018597</subfield><subfield code="z">(OCoLC)961605367</subfield><subfield code="z">(OCoLC)962572751</subfield><subfield code="z">(OCoLC)970747735</subfield><subfield code="z">(OCoLC)1007380934</subfield><subfield code="z">(OCoLC)1020505527</subfield><subfield code="z">(OCoLC)1038565902</subfield><subfield code="z">(OCoLC)1044068409</subfield><subfield code="z">(OCoLC)1049759629</subfield><subfield code="z">(OCoLC)1053007841</subfield><subfield code="z">(OCoLC)1055840281</subfield><subfield code="z">(OCoLC)1057969605</subfield><subfield code="z">(OCoLC)1060834521</subfield><subfield code="z">(OCoLC)1069519528</subfield><subfield code="z">(OCoLC)1073036832</subfield><subfield code="z">(OCoLC)1097341076</subfield><subfield code="z">(OCoLC)1105740197</subfield><subfield code="z">(OCoLC)1123223081</subfield><subfield code="z">(OCoLC)1125390048</subfield><subfield code="z">(OCoLC)1127918869</subfield><subfield code="z">(OCoLC)1135406162</subfield><subfield code="z">(OCoLC)1136188483</subfield><subfield code="z">(OCoLC)1154910982</subfield><subfield code="z">(OCoLC)1156896054</subfield><subfield code="z">(OCoLC)1243581581</subfield><subfield code="z">(OCoLC)1252729944</subfield><subfield code="z">(OCoLC)1295866415</subfield><subfield code="z">(OCoLC)1295936094</subfield><subfield code="z">(OCoLC)1300439082</subfield><subfield code="z">(OCoLC)1303316169</subfield><subfield code="z">(OCoLC)1303441604</subfield><subfield code="z">(OCoLC)1306552769</subfield><subfield code="z">(OCoLC)1373101725</subfield><subfield code="z">(OCoLC)1392027279</subfield><subfield code="z">(OCoLC)1439923437</subfield></datafield><datafield tag="043" ind1=" " ind2=" "><subfield code="a">n-us---</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">HJ4652</subfield><subfield code="b">.B668 2000eb</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS</subfield><subfield code="x">064020</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">336.2/00973</subfield><subfield code="2">21</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bradford, David F.,</subfield><subfield code="d">1939-2005.</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJbtj9tpgbpVHvkbtKRFrq</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxation, wealth, and saving /</subfield><subfield code="c">David F. Bradford.</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">Cambridge, Mass. :</subfield><subfield code="b">MIT Press,</subfield><subfield code="c">©2000.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (xix, 540 pages) :</subfield><subfield code="b">illustrations</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="347" ind1=" " ind2=" "><subfield code="a">text file</subfield></datafield><datafield tag="347" ind1=" " ind2=" "><subfield code="b">PDF</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references and index.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">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.</subfield></datafield><datafield tag="520" ind1="1" ind2=" "><subfield code="a">"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 producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy."</subfield></datafield><datafield tag="520" ind1="8" ind2=" "><subfield code="a">"This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">English.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Income tax</subfield><subfield code="z">United States.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85064788</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Spendings tax</subfield><subfield code="z">United States.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Taxation of articles of consumption</subfield><subfield code="z">United States.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Saving and investment</subfield><subfield code="z">United States.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt sur la dépense</subfield><subfield code="z">États-Unis.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt sur la consommation</subfield><subfield code="z">États-Unis.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS</subfield><subfield code="x">International</subfield><subfield code="x">Taxation.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Income tax</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Saving and investment</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Spendings tax</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Taxation of articles of consumption</subfield><subfield code="2">fast</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">United States</subfield><subfield code="2">fast</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq</subfield></datafield><datafield tag="650" ind1="1" ind2="7"><subfield code="a">Inkomstenbelasting.</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="650" ind1="1" ind2="7"><subfield code="a">BTW.</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Verenigde Staten.</subfield><subfield code="2">gtt</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">Taxation, wealth, and saving (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCGDy86MkJgbbdgYC3pgD7b</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Bradford, David F., 1939-</subfield><subfield code="t">Taxation, wealth, and saving.</subfield><subfield code="d">Cambridge, Mass. : MIT Press, ©2000</subfield><subfield code="z">0262024705</subfield><subfield code="w">(DLC) 99031172</subfield><subfield code="w">(OCoLC)41338163</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=32631</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="936" ind1=" " ind2=" "><subfield code="a">BATCHLOAD</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">32631</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">301367913</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">2315570</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">Internet Archive</subfield><subfield code="b">INAR</subfield><subfield code="n">taxationwealthsa0000brad</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| geographic | United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Verenigde Staten. gtt |
| geographic_facet | United States Verenigde Staten. |
| id | ZDB-4-EBA-ocm44956910 |
| illustrated | Illustrated |
| indexdate | 2024-11-27T13:15:03Z |
| institution | BVB |
| isbn | 0585240213 9780585240213 0262269104 9780262269100 |
| language | English |
| lccn | 99031172 |
| oclc_num | 44956910 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (xix, 540 pages) : illustrations |
| psigel | ZDB-4-EBA |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | MIT Press, |
| record_format | marc |
| spelling | Bradford, David F., 1939-2005. https://id.oclc.org/worldcat/entity/E39PBJbtj9tpgbpVHvkbtKRFrq Taxation, wealth, and saving / David F. Bradford. Cambridge, Mass. : MIT Press, ©2000. 1 online resource (xix, 540 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier text file Includes bibliographical references and index. Print version record. 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. "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 producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy." "This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket English. Income tax United States. http://id.loc.gov/authorities/subjects/sh85064788 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. bisacsh Income tax fast Saving and investment fast Spendings tax fast Taxation of articles of consumption fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Inkomstenbelasting. gtt BTW. gtt Verenigde Staten. gtt has work: Taxation, wealth, and saving (Text) https://id.oclc.org/worldcat/entity/E39PCGDy86MkJgbbdgYC3pgD7b https://id.oclc.org/worldcat/ontology/hasWork Print version: Bradford, David F., 1939- Taxation, wealth, and saving. Cambridge, Mass. : MIT Press, ©2000 0262024705 (DLC) 99031172 (OCoLC)41338163 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=32631 Volltext |
| spellingShingle | Bradford, David F., 1939-2005 Taxation, wealth, and saving / 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. Income tax United States. http://id.loc.gov/authorities/subjects/sh85064788 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. bisacsh Income tax fast Saving and investment fast Spendings tax fast Taxation of articles of consumption fast Inkomstenbelasting. gtt BTW. gtt |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85064788 |
| title | Taxation, wealth, and saving / |
| title_auth | Taxation, wealth, and saving / |
| title_exact_search | Taxation, wealth, and saving / |
| title_full | Taxation, wealth, and saving / David F. Bradford. |
| title_fullStr | Taxation, wealth, and saving / David F. Bradford. |
| title_full_unstemmed | Taxation, wealth, and saving / David F. Bradford. |
| title_short | Taxation, wealth, and saving / |
| title_sort | taxation wealth and saving |
| topic | Income tax United States. http://id.loc.gov/authorities/subjects/sh85064788 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. bisacsh Income tax fast Saving and investment fast Spendings tax fast Taxation of articles of consumption fast Inkomstenbelasting. gtt BTW. gtt |
| topic_facet | 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 United States Inkomstenbelasting. BTW. Verenigde Staten. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=32631 |
| work_keys_str_mv | AT bradforddavidf taxationwealthandsaving |