The 1981 Reagan tax cut was supposed to lead to increased profits, savings, and investment. Likewise, the 1986 Tax Reform Act cut the marginal tax rates to promote savings and investment. As another debate begins over cutting capital gains and other taxes to promote savings and investment, Jankowski examines the impact of these previous efforts and proposes new theories of the state and classes.
The Taxation of Private Equity Carried Interests: Estimating the Revenue Effects of Taxing Profit Interests as Ordinary Income Knoll, Michael S..
William and Mary Law Review, Vol. 50, No. 1, October 2008
Management Accounting-Financial Strategy: Doug Haste Reviews the Difference between Cash Flows and Profit Flows and the Treatment of Taxation-Two Key Problem Areas for P9 Candidates Haste, Doug.
Financial Management (UK), March 2009
Inflation Targeting under Fire: The South African Finance Department and Reserve Bank Are Facing Fresh Criticism about the Economic Harm Being Done in the Region by Forcing the Economy into Punishing Inflation Brackets. Tom Nevin Weighs Up the Issues Nevin, Tom.
African Business, No. 361, February 2010