The taxation of capital income /

The taxation of capital income /

Saved in:

Bibliographic Details
Author / Creator:	Auerbach, Alan J.
Imprint:	Cambridge, Mass. : Harvard University Press, 1983.
Description:	121 p. ; 25 cm.
Language:	English
Series:	Harvard economic studies v. 153 Harvard economic studies v. 153
Subject:	Income tax -- United States Corporations -- Taxation -- United States. Taxation -- United States -- Effect of inflation on. Capital levy -- United States. Capital levy. Corporations -- Taxation. Income tax. Taxation -- Effect of inflation on. United States.
Format:	Print Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/589456

Hidden Bibliographic Details
ISBN:	0674868455
Notes:	Includes bibliographies and index.

Table of Contents:

Preface
Introduction
I. Optimal Capital Taxation and Investment Incentives
He Optimal Taxation of Heterogeneous Capital
Tax Neutrality and the Social Discount Rate
Efficient Design of Investment Incentives
II. Taxation and Corporate Finance
Share Valuation and Corporate Equity Policy
Wealth Maximization and the Cost of Capital
II. Inflation and the Firm
Inflation and the Tax Treatment of Firm Behavior
Inflation and the Choice of Asset Life
Index