| capital business and tax: The Economic Effects of Taxing Capital Income Jane Gravelle, 1994 How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years.Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital gains taxes, tax treatment of retirement savings, and capital income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere. |
| capital business and tax: Taxes and Business Strategy Myron S. Scholes, Mark A. Wolfson, Merle M. Erickson, Michelle L. Hanlon, Edward L. Maydew, Terrence J. Shevlin, 2015-01-03 For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information. |
| capital business and tax: Description of Tax Bills Relating to Capital Formation Incentives for Small Business United States. Congress. Joint Committee on Taxation, 1980 |
| capital business and tax: Tax By Design Stuart Adam, 2011-09 Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction. |
| capital business and tax: Taxation of Regulated Investment Companies and Their Shareholders Susan A. Johnston, James R. Brown, 1999-01-01 |
| capital business and tax: General Tax Reform: Tax treatment of capital recovery (investment credit, accelerated depreciation and amortization) United States. Congress. House. Committee on Ways and Means, 1973 |
| capital business and tax: Allocating Business Income between Capital and Labor under a Dual Income Tax Ms.Thornton Matheson, Mr.Pall Kollbeins, 2012-11-01 In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book assets. This paper contrasts the relative tax burdens of the current minimum wage system with asset-based allocation methods, and finds that switching to an asset-based method could increase tax revenues from CHBs in a generally progressive manner. Predictably, the shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital-intensive industries. |
| capital business and tax: A Treatise on Federal Taxes Henry Campbell Black, 1918 |
| capital business and tax: General Tax Reform: Tax treatment of capital recovery (investment credit, accelerated depreciation and amortization), February 7, 1973 United States. Congress. House. Committee on Ways and Means, 1973 |
| capital business and tax: Encouraging Capital Formation Through the Tax Code United States. Congress. Senate. Committee on the Budget. Task Force on Tax Policy and Tax Expenditures, 1975 |
| capital business and tax: Survey of Current Business , 1979 |
| capital business and tax: Capital Gains Tax Bills United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally, 1978 |
| capital business and tax: Federal Income Tax George Edwin Holmes, 1922 |
| capital business and tax: Foundations of Taxation Law 2022 Stephen Barkoczy, 2022-01-25 Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022. |
| capital business and tax: Tax Reform and the Cost of Capital Dale Weldeau Jorgenson, Kun-Young Yun, 1991 Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion. |
| capital business and tax: The State of Small Business Access to Capital and Credit United States. Congress. House. Committee on Small Business, 2011 |
| capital business and tax: Self-employment Tax , 1988 |
| capital business and tax: Tax Policy and Capital Formation United States. Congress. Senate. Committee on Finance. Subcommittee on Financial Markets, 1976 |
| capital business and tax: Inflation, Tax Rules, and Capital Formation Martin Feldstein, 2009-05-15 Inflation, Tax Rules, and Capital Formation brings together fourteen papers that show the importance of the interaction between tax rules and monetary policy. Based on theoretical and empirical research, these papers emphasize the importance of including explicit specifications of the tax system in such study. |
| capital business and tax: Tax and Optimal Capital Budgeting Decisions Suzanne Farrar, 2020-04-22 First published in 1999, this volume responds to the system of corporate taxation in the UK and aims to develop mathematical programming models which determine the optimum combination of investment decisions and financing methods for capital budgeting on a post-tax basis, incorporating specific important areas not previously examined in the literature. Suzanne Farrar also aims to achieve operational experience of these models, in order to gain insights into the impact of taxation on project appraisal in complex situations where several potentially distorting tax effects operate simultaneously, and the general practical feasibility of operational use. Beginning with capital investment and the UK Corporate Tax System, Farrar moves onto capital investment appraisal, tax and optimal financing, optimisation models in capital budgeting, the mathematical programming model and operational use of that model. |
| capital business and tax: The Southeastern Reporter , 1899 |
| capital business and tax: Tax Depreciation Allowances on Capital Equipment United States. Congress. Senate. Select Committee on Small Business, 1959 |
| capital business and tax: Capital Stock Without Par Value John Raymond Wildman, Weldon Powell, 1928 |
| capital business and tax: Measuring the Tax Burden on Capital and Labor Peter Birch Sørensen, 2004 The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another. |
| capital business and tax: The Role of Federal Tax Policy in Stimulating Capital Formation and Economic Growth United States. Congress. Joint Economic Committee. Subcommittee on Economic Growth and Stabilization, 1978 |
| capital business and tax: 1040 Quickfinder Handbook Practitioners Publishing Co. Staff, 2005-12-01 Contains extensive coverage of the tax issues faced by all types of contractors, including large and small contractors, homebuilders, and other specialty trades, provides you with the clear, concise guidance you need to expertly address your tax issues. |
| capital business and tax: Investment: Tax policy and the cost of capital Dale Weldeau Jorgenson, 1996 V.1 Capital theory and investment behavior -- V.2 Tax policy and the cost of capital. |
| capital business and tax: Tax Reform and the Tax Treatment of Capital Gains United States. Congress. House. Committee on Ways and Means, United States. Congress. Senate. Committee on Finance, 2013 |
| capital business and tax: The Corporation Trust Company Journal , 1908 |
| capital business and tax: Tax Reform Act of 1986: Deficit reduction and capital formation United States. Congress. Senate. Committee on Finance, 1986 |
| capital business and tax: Regulations No. 41 Relative to the War Excess Profits Tax Imposed by the War Revenue Act, Approved October 3, 1917 United States. Office of Internal Revenue, 1918 |
| capital business and tax: Southern Pacific Bulletin , 1913 |
| capital business and tax: Estimates of Federal Tax Expenditures United States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means, 1976 |
| capital business and tax: Tax policy and capital formation United States. Congress. Joint Committee on Taxation, 1977 |
| capital business and tax: Tax Elasticity Estimates for Capital Stocks in Canada Jean-François Wen, Fatih Yilmaz, Danea Trejo, 2020-05-29 The paper provides estimates of the long-run, tax-adjusted, user cost elasticity of capital (UCE) in a small open economy, exploiting three sources of variation in Canadian tax policy: across provinces, industries, and years. Estimates of the UCE with Canadian data are less prone to the endogeneity problems arising from the effects of tax policy changes on the interest rate or on the price of capital equipment. Reductions in the federal corporate income tax rate during the early 2000s for service industries but not for manufacturing, which already benefited from a preferential tax rate, contribute to the identification of the UCE. To capture the long-run relationship between the capital stock and the user cost of capital, an error correction model (ECM) is estimated. Supplementary results are obtained from a distributed lag model in first differences (DLM). With the ECM, our baseline UCE for machinery and equipment (M&E) is -1.312. The corresponding semi-elasticity of the stock of M&E with respect to the METR is about -0.2, suggesting, for example, that a 5 percentage point reduction in the METR, say from 15 to 10 percent, would in the long run generate an increase of 1.0 percent in the stock of M&E. The UCE for non-residential construction is statistically insignificantly different from zero. |
| capital business and tax: Description and Analysis of Tax Proposals Relating to Savings and Investment (capital Gains, IRAs, and Estate and Gift Tax) United States. Congress. Joint Committee on Taxation, 1997 Distributed to some depository libraries in microfiche. |
| capital business and tax: General Tax Reform: Capital gains and losses, February 6, 1973 United States. Congress. House. Committee on Ways and Means, 1973 |
| capital business and tax: Capital Gains, Minimal Taxes Kaye A. Thomas, 2004 A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options. |
| capital business and tax: Journal of Accountancy , 1918 |
| capital business and tax: Tax Revision Issues, 1976 (H.R. 10612): Capital formation United States. Congress. Joint Committee on Internal Revenue Taxation, 1976 |
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