Taxation, Wealth, and Saving

Taxation, Wealth, and Saving

by David F. Bradford

Paperback

$40.00

Product Details

ISBN-13: 9780262526487
Publisher: MIT Press
Publication date: 01/05/2000
Series: MIT Press Series
Pages: 562
Product dimensions: 6.00(w) x 9.00(h) x 1.40(d)

Table of Contents

Introduction
I Income and Consumption TaXation: Basic Concepts and Broad
Policy Issues
1 The Case for a Personal Consumption TaX
2 The Choice between Income and Consumption TaXes
3 On the Incidence of Consumption TaXes
4 Fundamental Issues in Consumption TaXation
II Income and Consumption TaXation: Theoretical Tools and
Issues
5 TaX Neutrality and the Investment TaX Credit
6 The Economics of TaX Policy toward Savings
7 Issues in the Design of Savings and Investment Incentives
8 The Incidence and Allocation Effects of a TaX on Corporate
Distributions
9 A Problem of Financial Market Equilibrium When the Timing of
TaX Payments is Indeterminate
10 Pitfalls in the Construction and Use of Effective TaX Rates
(with Don Fullerton)
III Income and Consumption TaXation: Transition, CompleXity,
and Implementation
11 Transition to and TaXRate FleXibility in a CashFlowtype
TaX
12 What's in a Name? Income, Consumption, and the Sources of
TaX CompleXity
13 Treatment of Financial Services under Income and Consumption
TaXes
14 FiXing Realization Accounting: Symmetry, Consistency, and
Correctness in the TaXation of Financial Instruments
IV Economically Meaningful Measures of National Saving
15 Market Value versus Financial Accounting Measures in
Historical and International ConteXt
Sources
IndeX

What People are Saying About This

Michael J. Boskin

David F. Bradford is a deep, thoughtful, and original thinker. This book will prove valuable for public finance economists, as well as for those interested in tax issues, savings, and wealth accumulation more generally.

Endorsement

David F. Bradford is the deepest thinker, bar none, among public finance economists. His writings on consumption taxation and saving are consistently insightful, important, and elegant.

Joel Slemrod, Paul W. McCracken Professor of Business Economics and Public Policy; Director, Office of Tax Policy Research, University of Michigan Business School

Joel Slemrod

David F. Bradford is the deepest thinker, bar none, among public finance economists. His writings on consumption taxation and saving are consistently insightful, important, and elegant.

From the Publisher

"David F. Bradford is the deepest thinker, bar none, among public finance economists. His writings on consumption taxation and saving are consistently insightful, important, and elegant." Joel Slemrod, Paul W. McCracken Professor of Business Economics and Public Policy; Director, Office of Tax Policy Research, University of Michigan Business School

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