Reforming Capital Income Taxation

Reforming Capital Income Taxation
Author: Horst Siebert
Publisher: Routledge
Total Pages: 281
Release: 2019-07-11
Genre: Political Science
ISBN: 1000309363

This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.

Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
Total Pages: 388
Release: 2021-02-26
Genre: Business & Economics
ISBN: 1513511777

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Tax Reform and the Cost of Capital

Tax Reform and the Cost of Capital
Author: Dale Weldeau Jorgenson
Publisher: Oxford University Press
Total Pages: 210
Release: 1991
Genre: Business & Economics
ISBN: 9780198285939

Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.

Reforming Capital Income Taxation in Canada

Reforming Capital Income Taxation in Canada
Author: James B. Davies
Publisher:
Total Pages: 168
Release: 1987
Genre: Business & Economics
ISBN:

Presents two main options for capital tax reform in Canada: a lifetimeconsumption tax and a uniform tax through a comprehensive survey of thetheory and evidence on the likely effects of the altenrative tax reforms oneconomic welfare and the distribution of income. Addresses the current taxtreatment of capital income, defining and implementing major reform options, efficiency aspoects, tax treatment of capital income in an open economy, andtax treatment of human capital. Also includes a discussion of bequests.

CGE Models and Capital Income Tax Reforms

CGE Models and Capital Income Tax Reforms
Author: Doina Maria Radulescu
Publisher: Springer Science & Business Media
Total Pages: 179
Release: 2007-09-13
Genre: Business & Economics
ISBN: 3540733191

The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.

Reforming the Income Tax System

Reforming the Income Tax System
Author: William E. Simon
Publisher: American Enterprise Institute Press
Total Pages: 72
Release: 1981
Genre: Business & Economics
ISBN:

Monograph proposing tax reform, especially income tax, in the USA - indicates decline in selected economic indicators, and objections to reform and suggests either comprehensive income tax or consumption tax as alternatives to the present system. References.

Reforming Capital Taxation in Italy

Reforming Capital Taxation in Italy
Author: Luc Eyraud
Publisher: International Monetary Fund
Total Pages: 25
Release: 2014-01-16
Genre: Business & Economics
ISBN: 1484371356

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.