10% off all books and free delivery over £40 - Last Express Posting Date for Christmas: 20th December
Buy from our bookstore and 25% of the cover price will be given to a school of your choice to buy more books. *15% of eBooks.

The Taxation of Capital Income

View All Editions

The selected edition of this book is not available to buy right now.
Add To Wishlist
Write A Review

About

The Taxation of Capital Income Synopsis

This important contribution to tax analysis presents seven related theoretical essays that examine the effects of capital income taxation on the behavior of firms. It is divided into three sections, focusing on optimal tax design, firm financial policy, and inflation. Taken together, the essays demonstrate the powerful role taxes play in shaping the behavior of American corporations, and also provide insights into the difficult task of tax reform.

Alan Auerbach's results suggest policies the government might adopt to promote the optimal accumulation of capital. He examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests appropriate rules of thumb for determining when capital taxation is neutral among alternative investment projects. He also makes important contributions to the debate over the integration of corporate and personal taxes on capital income and to the behavioral puzzle of why corporations pay dividends to their shareholders.

About This Edition

ISBN: 9780674868458
Publication date: 1st July 1983
Author: Alan J Auerbach
Publisher: Harvard University Press
Format: Hardback
Pagination: 121 pages
Series: Harvard Economic Studies
Genres: Business and Management