Capital Income Tax
Capital Income Tax, Linear R&D Technology, and Economic Growth
... positive capital income taxation in an endogenous growth ...the tax rate on capital income induces a decline in the long-run growth ...in capital income tax has a ...
17
Country Specific Dynamic Optimal Capital Income Tax Rate
... the tax rate on capital income in each ...optimal tax rate on capital income be- comes eventually zero at a steady state in an one-sector dynamic general equilibrium ...zero ...
6
Keynote Address: “Corporate Tax Reform, Business Tax Reform, or Capital Income Tax Reform?”
... worldwide tax systems, as we currently understand them, allow you to ...pay tax on her worldwide income to bear whatever the U.S. tax cost is on top, so that if you think of a ...extra ...
19
Factor income taxation and growth with increasing integration of world capital markets
... taxing capital income to the maximum in an OG growth ...maximizing capital income tax rate is between zero and one and is decreasing with the severity of information asymmetry between ...
12
The Demand for Status and Optimal Capital Taxation
... zero tax applies to both labor income and capital income, as long as the technology for accumulating human capital displays constant return to scale in the stock of human capital ...
23
Modeling of Growth and Welfare Effects of Tax Reform in Iran: A Static Computable General Equilibrium Analysis
... the capital income tax and consumption ...wage tax, capital income tax, and consumption ...the tax structure in Iran, the government should follow the policy of ...
27
Does Financial Tranquility Call for More Stringent Regulation?
... a capital income tax (similar to the tax proposed by Acharya et ...optimal tax rate should be higher as the market tranquility ...
36
Optimal asymmetric taxation in a two sector model with population ageing
... and capital in three different settings, all with sim- ilar ...impose capital-income tax in the investment-goods sector, and diverse labour-income taxes in the consumption- goods ...
22
Short run and Long run Effects of Capital Taxation on Innovation and Economic Growth
... capital income a¤ects long-run growth and …nd that a higher capital income tax rate for innovative …rms could be growth-enhancing if the tax system permits tax credits for ...
27
Optimal taxation with imperfect competition and increasing returns to specialization
... negative capital income tax and a 100% tax rate on firms ...a capital subsidy to counterbalance the market power and, thus, the efficient capital-labor ratio is ...to tax ...
21
Essays on the Macroeconomics of Income Inequality
... Related Literature. Some previous papers have also examined the US-CEU dif- ferences in wage inequality, although using techniques that are quite different from the present paper; see, e.g., Blau and Kahn (1996), Kahn ...
234
Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 A MICSIM microsimulation analysis of distributional impacts
... renowned tax experts from the scientific community and practitioners was chaired by the former federal constitutional court judge Paul ...German tax law ensuring a ‘just’ distribution of the tax ...
108
The Characteristics and Causes of Dividend Policy of China’s Listed Companies—A Case Study Based on UF Network
... The top three shareholders of UFIDA were under the control of Wang Wenjing, the unified controller. Wang Wenjing’s control over Beijing UFIDA Technology Co., Ltd., Beijing UFIDA Management Co., Ltd. and Shanghai UF ...
7
Government Expenditure Financing in the Money in the Production Function Model
... the income tax on welfare under the CIA constraint, whereas Pecorino [8] demonstrated that an optimal mix of the inflation tax and income tax must exist under a transaction cost ...the ...
16
Fuel Exemptions, Revenue Recycling, Equity and Efficiency: Evaluating Post-Kyoto Policies for Switzerland
... Social welfare decreases for all tax reforms when applying Benthams social wel- fare function. It should be noted, however, that this is a cost-side exercise. Ben- efits of the environmental policies, like ...
31
Saving the Farm or Giving Away the Farm: A Critical Analysis of the Capital Gains Tax Preferences
... of capital gains rates on the economy, it has been difficult to craft solutions for the economically unbalanced playing field set by ...for tax preferences for capital gains property may be better ...
39
The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption
... annual capital flight as high as an average of ...of capital outflows, outstripping in aggregate the inflows of foreign aid, as well as considerable losses of public ...to tax evasion and avoidance ...
28
Tax Competition and Strategic Delegation with Interregional Asymmetries in Capital Endowment and Income Inequality
... of income inequality among countries? When the income inequality in a country is large, many of the coun- try’s residents, because of their preference for income redistribution, may try to elect as ...
13
Income tax, subsidies to education, and investments in human capital in a two sector economy
... labor income taxes on accumulation of human ...labor income tax on investments in human capital started with the seminal papers by Ben- Porath (1970), Boskin (1975) and Heckman ...labor ...
35
Analysis on China's equipment manufacturing security issues based on industrial control
... for income tax ...deferred income tax to get the current corporate income tax ...expense. Income tax expense will reduce current net ...net income，thereby ...
7