Abstract
Should we tax income from capital? is the capital income tax structure efficient? the efficiency cost of the corporate tax tax neutrality and capital cost recovery - depreciation, inflation, and investment subsidies capital gains taxes the corporate alternative minimum tax and the passive loss restriction tax treatment of retirement savings - pensions, IRAs, and other tax-deferred savings a potpourri of capital income tax issues capital income taxation in an international economy economic analysis of capital income taxation and tax policy. Appendices: history of capital income taxation in the United States methods of calculation and data sources.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
