The Taxation of Capital Income
- ISBN-10
- 0674868455
- ISBN-13
- 9780674868458
- Category
- Business & Economics
- Pages
- 121
- Language
- English
- Published
- 1983
- Publisher
- Harvard University Press
- Author
- Alan J. Auerbach
Description
This volume presents seven theoretical essays examining the effects of capital income taxation on the behavior of firms. It examines optimal tax design, firm financial policy, and inflation. The essays demonstrate the powerful role taxes play in shaping the behavior of American corporations, and also provide insights into the task of tax reform.
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