Taxation of capital income, the
Auteur :
Auerbach, Alan J.
Éditeur :
Harvard University Press
ISBN :
9780674868458
Date de publication :
23 sept. 1983
Dimensions :
23,2 x 15,9 x 1,5 cm
Poids :
408 g
Langue :
Anglais
Pays d'origine :
USA
This volume presents seven theoretical essays examining the effects of capital income taxation on the behavior of firms. It examines optimal tax design, firm financial policy, and inflation. The essays demonstrate the powerful role taxes play in shaping the behavior of American corporations, and also provide insights into the task of tax reform.