Taxation, wealth, and saving /
| Основен автор: | Bradford, David F., 1939- |
|---|---|
| Формат: | Електронна книга |
| Език: | English |
| Публикувано: |
Cambridge, Mass. :
MIT Press,
℗♭2000.
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| Предмети: | |
| Онлайн достъп: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=32631 |
| Подобни документи: |
Print version::
Taxation, wealth, and saving. |
Съдържание:
- 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.