of capital in a market economy more efficient. Volume 2 is devoted to the cost of capital approach to tax policy. This … the world. Widespread applications of the cost of capital and the closely related concept of the marginal effective tax … rate are due to the fact that these concepts facilitate the representation of economically relevant features of complex tax …

This book presents a comprehensive treatment of the cost-of-capital approach for analyzing the economic impact of tax … around the world. The cost of capital and the marginal effective tax rate are combined with estimates of substitution … possibilities by businesses and households in analyzing tax and spending programs. This makes it possible to evaluate tax reforms …

urgent. It’s up to us to demand radical reform of our tax system, our healthcare system, and our Social Security system …, and to insist on better paths to investment return than those provided by Wall Street (mis)managers. Kotlikoff and Burns … economists and offer a new way forward; and their revolutionary investment strategy for individuals replaces the idea of …

foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and … that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective …

as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are … presented in a form that is accessible to tax practitioners and policymakers. …

potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in … this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive … effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax rate …

to be in terms of practical economic realities. It is the tax systems, he points out, that are the real influence at work …

topics that include the fiscal implications of the No Child Left Behind Act, the 2001 Tax Rebate, and the tax burdens of …

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic … performance and analysis of the effects of potential tax reforms. Research results are presented in a timely and accessible … fashion and will be of interest to tax practitioners and those involved in formulating tax policy. …

." Mintz and Weichenrieder argue that increasing our knowledge of the tax reasons behind conduit investment will lead to a …The Indirect Side of Direct Investment Multinational Company Finance and Taxation Jack M. Mintz and Alfons J …. Weichenrieder The recent increase in cross-border flows of foreign direct investment has sharpened the research focus on …