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Alternative Tax Rules and Personal Savings Incentives : Microeconomic Data and Behavioral Simulations

Feldstein, Martin - 1981

This study examines the potential effects on personal savings of alternative types of tax rules. The analysis makes use of two extensive samples of information on individual savings and financial income: the 1972 Consumer Expenditure Survey and a stratified random sample of 26,000 individual tax...

Persistent link: https://www.econbiz.de/10012478440

Taxation and Corporate Pension Policy

Tepper, Irwin - 1981

Section I introduces the material in the context of existing research. In Section II the effects of the tax structure on the desirability of having pension plans and on the funding and investment policies of such plans is discussed. Section III discusses the discrepancies between the...

Persistent link: https://www.econbiz.de/10012478460

Income and Payroll Tax Policy and Labor Supply

Hausman, Jerry A. - 1980

This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are...

Persistent link: https://www.econbiz.de/10012478515

Tax Policy and Corporate Investment

Summers, Lawrence H. - 1980

, however, very long. For example, it is estimated that the elimination of capital gains taxes would raise the capital stock by …

Persistent link: https://www.econbiz.de/10012478520

Inflation, Taxation, and Corporate Investment : A q-Theory Approach

Summers, Lawrence H. - 1980

This paper presents an analysis of the effects of tax policy on capital accumulation and valuation based on James Tobin's q theory of investment. As Tobin has explained, aggregate investment can be expected to depend in a stable way on q, the ratio of the stock market valuation of existing...

Persistent link: https://www.econbiz.de/10012478521

The Taxation of Exhaustible Resources

Dasgupta, Partha - 1980

framework within which a large variety of taxes can be analyzed is developed and then applied to a number of specific taxes. It …

Persistent link: https://www.econbiz.de/10012478709

Savings and Taxation

King, Mervyn A. - 1980

formulae for the optimal tax rates. These are used in section 1.3 to evaluate claims that abolishing capital income taxes would … behavior are discussed in section 1.5. Finally, we shall look briefly at some of the empirical evidence on the effects of taxes … about the production side of the economy. (For surveys of the effects of taxes on investment, see Helliwell, 1976; King …

Persistent link: https://www.econbiz.de/10012478717

Tax Rules and the Mismanagement of Monetary Policy

Feldstean, Martin - 1980

This paper emphasizes the importance of the interaction between tax rules and the management of monetary policy. The monetary authorities' failure to recognize the implications of the tax structure has caused them to underestimate just how expansionary monetary policy has been. Moreover, because...

Persistent link: https://www.econbiz.de/10012478723

Tax Policy in a Life Cycle Model

Summers, Lawrence H. - 1978

This study departs from earlier analyses of the effects of taxes on capital income in several respects. Probably the …

Persistent link: https://www.econbiz.de/10012478848

Optimal Tax Theory : Econometric Evidence and Tax Policy

Boskin, Michael J. - 1976

The purpose of this paper is to provide a progress report on the issue of the implications of optimal tax theory and recent econometric evidence for tax policy. Toward this end, Section 2 provides a brief and often heuristic summary of the major results of optimal tax theory. Section 3 reports...

Persistent link: https://www.econbiz.de/10012478977