Auerbach's results suggest policies the government might adopt to promote the optimal accumulation of capital. He examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests appropriate rules of thumb for determining when capital taxation is neutral among alternative investment projects. He also makes important contributions to the debate over the integration of corporate and personal taxes on capital income and to the behavioral puzzle of why corporations pay dividends to their shareholders.
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Auerbach's results suggest policies the government might adopt to promote the optimal accumulation of capital. He examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests appropriate rules of thumb for determining when capital taxation is neutral among alternative investment projects. He also makes important contributions to the debate over the integration of corporate and personal taxes on capital income and to the behavioral puzzle of why corporations pay dividends to their shareholders.
Imprint | Harvard University Press |
Country of origin | United States |
Series | Harvard Economic Studies |
Release date | September 1983 |
Availability | Expected to ship within 12 - 17 working days |
First published | September 1983 |
Authors | Alan J. Auerbach |
Dimensions | 232 x 159 x 14mm (L x W x T) |
Format | Hardcover |
Pages | 136 |
ISBN-13 | 978-0-674-86845-8 |
Barcode | 9780674868458 |
Categories | |
LSN | 0-674-86845-5 |