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Taxation, Saving and the Rate of Interest
Boskin, Michael J. - 1976
After exploring both the crucial role of the interest elasticity of the saving rate in the analysis of a wide variety of issues in economic - particularly tax - policy and reasons why previous studies of the effect of interest rates on consumption and saving have biased the estimated elasticity...
Persistent link: https://www.econbiz.de/10012478993
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Mortgage Modifications Can Result in Significant Tax Savings Due to Forgotten Capitalized Interest
Markham, MST, EA, USTCP, Charles - 2016
Tax practitioners should identify clients with HARP and HAMP mortgage modifications since 2007 to determine if they have capitalized interest included in the principal of the new loan. This capitalized interest remains fully deductible when it is eventually paid but it is typically not being...
Persistent link: https://www.econbiz.de/10012983620
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On the desirability of taxing capital income to reduce moral hazard in social insurance
Jacobs, Bas; Schindler, Dirk - 2009
This paper analyzes optimal linear taxes on labor income and savings in a standard two-period life-cycle model with …
Persistent link: https://www.econbiz.de/10003887539
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A life cycle model with pension benefits and taxes
Moos, Daniel; Müller, Heinz H. - 2011
Persistent link: https://www.econbiz.de/10009306744
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Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation
Gérard, Marcel (contributor) - 2004
interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we … then use to set forth and investigate a proposal for European and international savings taxation. That proposition combines …
Persistent link: https://www.econbiz.de/10002522593
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Household saving, time allocation and taxation
Apps, Patricia (contributor); Rees, Ray (contributor) - 1999
Persistent link: https://www.econbiz.de/10001489765
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Fiscal Policies, Capital Formation, and Capitalism
Feldstein, Martin S. - 2011
This lecture examines the effects of tax policy and social security retirement benefits on capital accumulation and economic welfare. The paper begins by examining how capital income taxes reduce the real return to savers and then discusses the welfare loss of capital income taxation relative to...
Persistent link: https://www.econbiz.de/10013118689
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Taxation and Saving
Bernheim, B. Douglas - 1999
In this survey, I summarize and evaluate the extant literature concerning taxation and personal saving. I describe the theoretical models that economists have used to depict saving decisions, and I explore the positive and normative implications of these models. The central positive question is...
Persistent link: https://www.econbiz.de/10012471740
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Quantitative Implications of the Home Bias : Foreign Underinvestment, Domestic Oversaving, and Corrective Taxation
Razin, Assaf - 2008
There is strong evidence about a home-court advantage in international portfolioquot; investment. One explanation for the bias is an information asymmetry between domestic andquot; foreign investors about the economic performance of domestic firms. This asymmetry causesquot; two types of...
Persistent link: https://www.econbiz.de/10012774918
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Welfare : Savings Not Taxation
Douglas, Roger - 2017
model which features compulsory savings accounts and transparent pricing of health services. It has achieved some of the … how tax cuts can be designed to help establish compulsory savings accounts so that a publicly funded welfare system can be … like unemployment) through the establishment of a set of compulsory savings accounts. A case study of New Zealand is used …
Persistent link: https://www.econbiz.de/10012960259