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Tax Reform and the Cost of Capital (Lindahl Lectures on Monetary and Fiscal Policy) by Dale W. Jorgenson and Kun-Young Yun is a nonfiction available to read on EtoBox.

What is Tax Reform and the Cost of Capital (Lindahl Lectures on Monetary and Fiscal Policy) about?

The cost of capital was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behavior. Within the past decade, the cost of capital has assumed a central role in tax reform debates through the closely related concept of the marginal effective tax rate. This book provides a comprehensive treatment of the cost of capital approach to tax policy analysis. Keeping the analytical level of this work has been kept to a minimum, the authors introduce complexities in a step by step fashion, leading up to a representation of tax systems for capital income that is suitable for tax policy analysis. The success of the cost of capital approach is due in large part to its ability to assimilate a virtually unlimited amount of descriptive detail on alternative tax policies. To provide guidance to students and tax policy professionals, this book contains a full implementation of the approach for the United States, including an analysis of the alternative proposals that culminated in the highly influential Tax Reform Act of 1986 in the United States. It also describes opportunities for further research and gives a complete and

Who reads Tax Reform and the Cost of Capital (Lindahl Lectures on Monetary and Fiscal Policy)?

Author

Dale W. Jorgenson and Kun-Young Yun

Publisher

Clarendon Press ; Oxford University Press

Published

1991

Language

EN

ISBN

9780191596490

Category

nonfiction

Subjects

Business, Economics, Social Science