The Effects of Taxation on Capital Accumulation

ed. by Martin Feldstein

Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment

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Year of publication:	[1987]
Other Persons:	Abel, Andrew B. (contributor) ; Auerbach, Alan J. (contributor) ; Ballard, Charles L. (contributor) ; Ballentine, J. Gregory (contributor) ; Boskin, Michael J. (contributor) ; Bradford, David F. (contributor) ; Deaton, Angus (contributor) ; Feldstein, Martin S. (ed.)
Publisher:	Chicago : University of Chicago Press
Subject:	Investition \| Investment \| Steuerwirkung \| Tax effects \| Sparen \| Savings \| Investitionspolitik \| Investment policy
Description of contents:	Description [degruyter.com]

Extent:	1 Online-Ressource (500 p.)
Series:	National Bureau of Economic Research Project Report
Type of publication:	Book / Working Paper
Language:	English
Notes:	Frontmatter Relation of the Directors to the Work and Publications of the National Bureau of Economic Research Contents Acknowledgments Introduction 1. IRAs and Saving 2. Consumer Spending and the After-Tax Real Interest Rate 3. Capital Gains Rates, Realizations, and Revenues 4. The Effects of Tax Rules on Nonresidential Fixed Investment: Some Preliminary Evidence from the 1980s 5. Anticipated Tax Changes and the Timing of Investment 6. New Results on the Effects of Tax Policy on the International Location of Investment 7. Notes on the Tax Treatment of Structures 8. Tax Changes and Capital Allocation in the 1980s 9. Investment Incentives and the Discounting of Depreciation Allowances 10. Tax-Loss Carryforwards and Corporate Tax Incentives 11. Tax Asymmetries and Corporate Income Tax Reform 12. The Cash Flow Corporate Income Tax 13. The Impact of Fundamental Tax Reform on the Allocation of Resources 14. The Value-added Tax: A General Equilibrium Look at Its Efficiency and Incidence Contributors Author Index Subject Index In English
ISBN:	978-0-226-24178-4
Source:	ECONIS - Online Catalogue of the ZBW

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