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Vol 21 No 11 Nov/Dec 2016

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Tax Reform and the Cost of Capital

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Dale W. Jorgenson, Kun-Young Yun, Dale JorgensenProfessor, Harvard University, Massachusetts, USA

ISBN13: 9780198285939
ISBN: 0198285930
Published: January 1991
Publisher: Oxford University Press
Format: Hardback
Price: Out of print



The Lindahl Lectures, inaugurated by the University of Uppsala on Monetary and Fiscal Policy, are given every two years in honour of Erik Lindahl, a distinguished Swedish economist.;Tax Reform and the Cost of Capital, the first set of lectures in the series, surveys the new theoretical links between monetary theory and public finance. The book is divided into three sections: the cost of capital; the cost of elasticities and the costs of reform; and the trade-off between equity and efficiency.

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Contents:
Taxation of income from capital; the US tax system; effective tax rates.