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EBOOK
Author Bradford, David F., 1939-
Title Taxation, wealth, and saving / David F. Bradford.
Imprint Cambridge, Mass. : MIT Press, [2000]
©2000

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LOCATION CALL # STATUS MESSAGE
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Subject Income tax -- United States.
Spendings tax -- United States.
Taxation of articles of consumption -- United States.
Saving and investment -- United States.
Description 1 online resource (xix, 540 pages) : illustrations
Bibliography Note Includes bibliographical references and index.
Contents I. Income and Consumption Taxation: Basic Concepts and Broad Policy Issues -- 1. The Case for a Personal Consumption Tax -- 2. The Choice between Income and Consumption Taxes -- 3. On the Incidence of Consumption Taxes -- 4. Fundamental Issues in Consumption Taxation -- II. Income and Consumption Taxation: Theoretical Tools and Issues -- 5. Tax Neutrality and the Investment Tax Credit -- 6. The Economics of Tax Policy toward Savings -- 7. Issues in the Design of Savings and Investment Incentives -- 8. The Incidence and Allocation Effects of a Tax on Corporate Distributions -- 9. A Problem of Financial Market Equilibrium When the Timing of Tax Payments Is Indeterminate -- 10. Pitfalls in the Construction and Use of Effective Tax Rates / David F. Bradford and Don Fullerton -- III. Income and Consumption Taxation: Transition, Complexity, and Implementation -- 11. Transition to and Tax-Rate Flexibility in a Cash-Flow -- Type Tax -- 12. What's in a Name? Income, Consumption, and the Sources of Tax Complexity -- 13. Treatment of Financial Services under Income and Consumption Taxes -- 14. Fixing Realization Accounting: Symmetry, Consistency, and Correctness in the Taxation of Financial Instruments -- IV. Economically Meaningful Measures of National Saving -- 15. Market Value versus Financial Accounting Measures of National Saving -- 16. What Is National Saving? Alternative Measures in Historical and International Context.
Note Print version record.
ISBN 0585240213 (electronic bk.)
9780585240213 (electronic bk.)
0262024705
OCLC # 44956910
Additional Format Print version: Bradford, David F., 1939- Taxation, wealth, and saving. Cambridge, Mass. : MIT Press, ©2000 0262024705 (DLC) 99031172 (OCoLC)41338163
Table of Contents
 Introduction 
IIncome and Consumption Taxation: Basic Concepts and Broad Policy Issues 
 1The Case for a Personal Consumption Tax 
 2The Choice between Income and Consumption Taxes 
 3On the Incidence of Consumption Taxes 
 4Fundamental Issues in Consumption Taxation 
IIIncome and Consumption Taxation: Theoretical Tools and Issues 
 5Tax Neutrality and the Investment Tax Credit 
 6The Economics of Tax Policy toward Savings 
 7Issues in the Design of Savings and Investment Incentives 
 8The Incidence and Allocation Effects of a Tax on Corporate Distributions 
 9A Problem of Financial Market Equilibrium When the Timing of Tax Payments Is Indeterminate 
 10Pitfalls in the Construction and Use of Effective Tax Rates / David F. Bradford, Don Fullerton 
IIIIncome and Consumption Taxation: Transition, Complexity, and Implementation 
 11Transition to and Tax-Rate Flexibility in a Cash-Flow - Type Tax 
 12What's in a Name? Income, Consumption, and the Sources of Tax Complexity 
 13Treatment of Financial Services under Income and Consumption Taxes 
 14Fixing Realization Accounting: Symmetry, Consistency, and Correctness in the Taxation of Financial Instruments 
IVEconomically Meaningful Measures of National Saving 
 15Market Value versus Financial Accounting Measures of National Saving 
 16What Is National Saving? Alternative Measures in Historical and International Context 
 Sources 
 Index