网上购物 货比三家
您现在的位置:快乐比价网 > 图书 > 经济管理 > 经济管理 > 商品详情

Investment, V. 3投资 第3卷:免除负担、税务改革、资本成本与美国经济增长

分享到:
Investment, V. 3投资 第3卷:免除负担、税务改革、资本成本与美国经济增长

最 低 价:¥505.60

定 价:¥632.00

作 者:Dale W. Jorgenson,Kun-Young Yun 著

出 版 社:

出版时间:2002-5-1

I S B N:9780262100915

商品详情

编辑推荐

内容简介

This book presents a comprehensive treatment of the cost-of-capital approach for analyzing the economic impact of tax policy. This approach has provided an intellectual impetus for reforms of capital income taxation in the United States and 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 and changes in government spending.
  Studies of the economic impact of tax policies have taken two forms. First, the cost of capital has been incorporated into investment functions in macroeconomic models, which are used to model the short-run responses to tax policy changes. Second, the cost-of-capital approach has been integrated into applied general-equilibrium models used in evaluating the long-run economic effects of tax reforms.
  The cost-of-capital approach suggests two avenues for tax reform. One would retain the income tax base of the existing U.S. tax system, but would equalize tax burdens on all forms of assets as well as average and marginal tax rates on labor income. The other would substitute consumption for income as a tax base, while equating average and marginal tax rates on labor income.

作者简介

目录

List of Tables
List of Figures
Preface
1 Introduction
2 Taxation of Income from Capital
 2.1 Cost of Capital
 2.2 Capital as a Factor of Production
 2.3 Rates of Return
 2.4 Capital Income Taxation
 2.5 Households
 2.6 Noncorporate Business
 2.7 Corporate Business
 2.8 Alternative Approaches
3 U.S. Tax System
 3.1 Tax Rates
 3.2 Distribution of Assets
 3.3 Vintage Price Functions
 3.4 Capital Cost Recovery
 3.5 Financial Structure
 3.6 Alternative Approaches
 Appendix
4 Effective Tax Rates
 4.1 Economic Impact of U.S. Tax Law
 4.2 Effective Tax Rates
 4.3 Differences in Effective Tax Rates
 4.4 Alternative Approaches
5 Dynamic General Equilibrium Model
 5.1 Commodities
 5.2 Producer Behavior
 5.3 Consumer Behavior
 5.4 Government and Rest of the World
 5.5 Market Equilibrium
6 Estimating the Parameters
 6.1 Consumer Behavior
 6.2 Producer Behavior
 6.3 Elasticities
 6.4 Other Parameters
 Appendix
7 Economic Impact of Tax Reform
 7.1 Perfect Foresight Dynamics
 7.2 Comparison of Welfare Levels
 7.3 Computational Algorithm
 7.4 Welfare Effects of Tax Reform
 7.5 Efficiency Costs of Taxation
 7.6 Efficiency Costs under the 1996 Tax Law
 7.7 Alternative Approaches
 Appendix
8 Fundamental Tax Reform
 8.1 Tax Reform Proposals
 8.2 Modeling the Tax Reform Proposals
 8.3 Welfare Impacts of Fundamental Tax Reform
 8.4 Equivalence of Consumption and Labor Income Taxes
 8.5 Efficiency Costs of Taxation
 8.6 Alternative Approaches
 Appendix
9 Marginal Cost of Public Spending
 9.1 Determinants of the MCS
 9.2 Dynamic General Equilibrium Model
 9.3 Estimation of the MCS
 9.4 MCS under the 1996 Tax Law
 9.5 MCS under Fundamental Tax Reform
 9.6 Welfare Impact of the End of the Cold War
 9.7 Alternative Approaches
References
Index

商品评论(0条)

暂无评论!

您的浏览历史

loading 内容加载中,请稍后...