The Indexation Of Interest Depreciation And Capital Gains
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Author |
: Don Fullerton |
Publisher |
: |
Total Pages |
: 56 |
Release |
: 1985 |
ISBN-10 |
: UOM:35128000968303 |
ISBN-13 |
: |
Rating |
: 4/5 (03 Downloads) |
Synopsis The Indexation of Interest, Depreciation, and Capital Gains by : Don Fullerton
Despite much recent interest in a consumption tax, the Treasury Department's November 1984 tax plan proposes to adopt carefully coordinated features of a more comprehensive income tax, including the indexation of interest, depreciation, and capital gains. The May 1985 White House proposal would retain some of these indexing provisions. This paper looks at the incentives under alternative tax regimes to make marginal investments in the corporate sector, noncorporate sector, and in owner-occupied housing. It finds that the current system is characterized by effective tax rates that increase with inflation for some assets and decrease with inflation for other assets. Overall rates fall with inflation, and the corporate tax is completely offset by credits, allowances, and deductions. Under the Treasury or White House plans, the corporate tax re-emerges, effective tax rates are considerably more uniform, and the interference of inflation is virtually eliminated.
Author |
: Don Fullerton |
Publisher |
: |
Total Pages |
: 47 |
Release |
: 2010 |
ISBN-10 |
: OCLC:1290832444 |
ISBN-13 |
: |
Rating |
: 4/5 (44 Downloads) |
Synopsis The Indexation of Interest, Depreciation, and Capital Gains by : Don Fullerton
Despite much recent interest in a consumption tax, the Treasury Department's November 1984 tax plan proposes to adopt carefully coordinated features of a more comprehensive income tax, including the indexation of interest, depreciation, and capital gains.The May 1985 White House proposal would retain some of these indexing provisions.This paper looks at the incentives under alternative tax regimes to make marginal investments in the corporate sector, noncorporate sector, and in owner-occupied housing. It finds that the current system is characterized by effective tax rates that increase with inflation for some assets and decrease with inflation for other assets. Overall rates fall with inflation, and the corporate tax is completely offset by credits, allowances, and deductions. Under the Treasury or White House plans, the corporate tax re-emerges, effective tax rates are considerably more uniform, and the interference of inflation is virtually eliminated.
Author |
: |
Publisher |
: |
Total Pages |
: 66 |
Release |
: 1990 |
ISBN-10 |
: PURD:32754060308271 |
ISBN-13 |
: |
Rating |
: 4/5 (71 Downloads) |
Synopsis Indexing Capital Gains by :
Author |
: United States. Congress. Senate. Committee on Finance |
Publisher |
: |
Total Pages |
: 88 |
Release |
: 1995 |
ISBN-10 |
: PSU:000023491878 |
ISBN-13 |
: |
Rating |
: 4/5 (78 Downloads) |
Synopsis Indexation of Assets by : United States. Congress. Senate. Committee on Finance
Distributed to some depository libraries in microfiche.
Author |
: |
Publisher |
: |
Total Pages |
: 32 |
Release |
: 1990 |
ISBN-10 |
: OCLC:154261456 |
ISBN-13 |
: |
Rating |
: 4/5 (56 Downloads) |
Synopsis Capital Gains by :
Author |
: Rob McLeod |
Publisher |
: |
Total Pages |
: 32 |
Release |
: 1990 |
ISBN-10 |
: 0908711913 |
ISBN-13 |
: 9780908711918 |
Rating |
: 4/5 (13 Downloads) |
Synopsis Capital Gains-indexation by : Rob McLeod
Author |
: Charles R. Hulten |
Publisher |
: |
Total Pages |
: 344 |
Release |
: 1981 |
ISBN-10 |
: STANFORD:36105043762702 |
ISBN-13 |
: |
Rating |
: 4/5 (02 Downloads) |
Synopsis Depreciation, Inflation, and the Taxation of Income from Capital by : Charles R. Hulten
Author |
: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally |
Publisher |
: |
Total Pages |
: 176 |
Release |
: 1978 |
ISBN-10 |
: LOC:00103373657 |
ISBN-13 |
: |
Rating |
: 4/5 (57 Downloads) |
Synopsis Indexation of Certain Provisions of the Tax Laws by : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Author |
: Joseph J. Cordes |
Publisher |
: The Urban Insitute |
Total Pages |
: 522 |
Release |
: 2005 |
ISBN-10 |
: 0877667527 |
ISBN-13 |
: 9780877667520 |
Rating |
: 4/5 (27 Downloads) |
Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Author |
: United States. Internal Revenue Service |
Publisher |
: |
Total Pages |
: 36 |
Release |
: 1980 |
ISBN-10 |
: UFL:31262085185345 |
ISBN-13 |
: |
Rating |
: 4/5 (45 Downloads) |
Synopsis Sales and Other Dispositions of Assets by : United States. Internal Revenue Service