Tax Reform and the Cost of Capital

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

Contents
Foreword by Bengt-Christer Ysanderv
Preface by Dale W. Jorgensonvi
List of Tablesxv
1. Introduction1
1.1. Cost of Capital4
1.2. Capital as a Factor of Production8
1.3. Rates of Return11
1.4. Capital Income Taxation13
2. Taxation of Income from Capital17
2.1. Households19
2.2. Non-corporate Business22
2.3. Corporate Business26
2.4. Tax Reform30
2.5. Alternative Approaches35
3. The US Tax System39
3.1. Tax Rates41
3.2. Distribution of Assets51
3.3. Capital Cost Recovery73
3.4. Financial Structure86
3.5. Tax Reform91
3.6. Alternative Approaches106
4. Effective Tax Rates110
4.1. Economic Impact of US Tax Law112
4.2. Effective Tax Rates115
4.3. Differences in Effective Tax Rates121
4.4. Tax Reform137
4.5. Alternative Approaches147
5. Summary and Conclusion153
5.1. Opportunities for Further Research155
5.2. Tax Policy Analysis160
References166
Author Index176
Subject Index178

-xiii-

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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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