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Distortionary taxation and labour market performance

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From creditor to debtor : the US pursuit of foreign capital ; the case of the repeal of the withholding tax

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Federal income taxation of corporations and shareholders

Bittker, Boris I.; Eustice, James S. - 1991

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Federal income taxation of business organizations

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The economic effects of taxing capital income

Gravelle, Jane G. - 1994

How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, and method of financing, and across time. These...