Tax Reform and the Cost of Capital

By Dale W. Jorgenson; Kun-Young Yun | Go to book overview

Tables
3.1 Corporate Income Tax Rates42
3.2 Distribution of Adjusted Gross Income (AGI), 198045
3.3 Distribution of AGI, Interest, and Dividends, 198046
3.4 Average Marginal Tax Rates on Interest and Dividends48
3.5 Ownership Distribution of Corporate Equity
(a) Billions of dollars52
(b) Percentage composition53
3.6 Household Ownership Distribution of Corporate Equity55
3.7 Ownership Distribution of Corporate Net Debt
(a) Billions of dollars56
(b) Percentage composition57
3.8 Household Ownership Distribution of Corporate Net Debt59
3.9 Ownership Distribution of Non-corporate Net Debt
(a) Billions of dollars60
(b) Percentage composition61
3.10 Household Ownership Distribution of Non-corporate Net Debt62
3.11 Ownership Distribution of Household Net Debt
(a) Billions of dollars64
(b) Percentage composition65
3.12 Household Ownership Distribution of Household Net Debt66
3.13 Average Marginal Tax Rates on Household Income68
3.14 Average Marginal Tax Rates on Equity Income69
3.15 Average Marginal Tax Rates on Capital Gains70
3.16 Average Marginal Tax Rates on Interest Income71
3.17 Property Tax Rates72
3.18 Economic Depreciation Rates: Business Assets I77
3.19 Economic Depreciation Rates: Business Assets II79
3.20 Economic Depreciation Rates: Consumer Durables80
3.21 Present Value of Capital Consumption Allowances (z)84
3.22 Investment Tax Credit Rates (k)85
3.23 After-tax Corporate Profits and Dividend Payments89
3.24 Debt-asset Ratios90
3.25 Tax Rates94, 95
3.26 Indexing and Deductions from Capital Income97
3.27 Rate of Economic Depreciation (δ), Investment Tax Credit (k), and Tax Lifetimes98

-xv-

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Tax Reform and the Cost of Capital
Table of contents

Table of contents

  • Title Page iii
  • Foreword v
  • Preface vii
  • Contents xiii
  • Tables xv
  • 1 - Introduction 1
  • 2 - Taxation of Income from Capital 17
  • 3 - The US Tax System 39
  • 4 - Effective Tax Rates 110
  • 5 - Summary and Conclusion 153
  • References 166
  • Author Index 176
  • Subject Index 178
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