The Effects of taxation on capital accumulation /
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specif...
University of Chicago Press,
|Series:||Project report (National Bureau of Economic Research)
- Acknowledgments; Introduction; 1. IRAs and Saving; 2. Consumer Spending and the After-Tax Real Interest Rate; 3. Capital Gains Rates, Realizations, and Revenues; 4. The Effects of Tax Rules on Nonresidential Fixed Investment: Some Preliminary Evidence from the 1980s; 5. Anticipated Tax Changes and the Timing of Investment; 6. New Result on the Effects of Tax Policy on the Inernational Location of Investment; 7. Notes on the Tax Treatment of Structures; 8. Tax Changes and Capital Allocation in the 1980s; 9. Investment Incentives and the Discounting of Depreciation Allowances.