Tax Reform and the Cost of Capital

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

Subject Index
Entries in italics are technical terms with definitions given at the first page reference. Abbreviations used in the text are listed alphabetically with brief definitions.
A (All assets), 115
acquisition price of investment goods, 6 (see also: capital cost recovery) and tax policy analysis, 6, 160
ACRS (Accelerated Cost Recovery System), 1, 104
ADR (Asset Depreciation Range) system for capital recovery, 81
AGI (Adjusted Gross Income), 44
BEA (Bureau of Economic Analysis), 76
capital, as a factor of production, 8-11, 108
alternative approaches, 108, 161
capital consumption allowances, 23
(see also: capital cost recovery) and indexing, 30-31
present value, corporate, 27
present value, non-corporate, 24
(see also: US tax system)
capital cost recovery, 1-2, 73-86
(see also: ACRS)
(see also: ADR)
alternative approaches, 108-109
(see also: capital consumption allowances)
capital consumption
allowances, corporate, 27
capital consumption
allowances, non-corporate, 24
(see also: CCRS)
estimates, 84-86
(see also): investment tax credit)
investment tax credit,
corporate, 27
investment tax credit, non-
corporate, 24
and indexing, 30-31
as reduction in acquisition
price of investment goods, 23
research opportunities, 155-156
and tax reform, 98-99, 102-103
under President's Proposal, 104
under Tax Reform Act of 1986, 105-106
under Treasury Proposal, 100-101
(see also: US tax system)
capital gains taxation, 17, 27
accrual and realization, 158
corporate, 31
and indexing, 31, 97
non-corporate, 33
research opportunities, 158
special treatment, 18, 93
for corporate equity, 27, 47

-178-

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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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