This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

tax rates, dividend taxation, and the taxation of business investment. …

Over the past two decades, the United States federal income tax revenue has shown periods of increased volatility …, we find that tax revenue has increased its dependence on volatile capital gains income, due in part to an increasing … income, on average the decade ending 2006, an almost twofold compared to four decades ago. Using a database on individual tax …

Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm …

tax rates, dividend taxation, and the taxation of business investment. …

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

A country’s net flow of capital consists of simultaneously occurring imports and exports. Because a tax on the income … from capital imports affects the quantity of capital exports and vice versa, tax policies toward inbound and outbound … residents from locally invested capital; and (2) the exemption from net tax (that is, after any foreign tax credit) in the home …

Negative gearing has become a popular tax shelter in Australia. Australia is one of few countries to generally allow … interest deductions for negatively geared rental property investments. Although the tax benefits of negative gearing at the … investor level are quite well known, the tax policy arguments for and against negative gearing have not been thoroughly …