Mendeley出力
＜図書＞
Taxes, loans, and inflation : how the nation's wealth becomes misallocated
| 責任表示 | C. Eugene Steuerle |
|---|---|
| シリーズ | Studies of government finance : Second series |
| データ種別 | 図書 |
| 出版情報 | Washington, D.C. : Brookings Institution , c1985 |
| 本文言語 | 英語 |
| 大きさ | xii, 205 p. : ill. ; 23 cm |
| 概要 | Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes m...jor disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax. Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes major disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax. 続きを見る |
所蔵情報
| 状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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pbk. | 中央図 3B | 345.25/St 5/1 | 1985 |
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068172186023634 |
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書誌詳細
| 一般注記 | Includes bibliographies and index |
|---|---|
| 著者標目 | *Steuerle, C. Eugene, 1946- |
| 件 名 | LCSH:Capital levy -- United States
全ての件名で検索
LCSH:Income tax -- United States -- Effect of inflation on 全ての件名で検索 LCSH:Loans -- United States 全ての件名で検索 NDLSH:法人税 -- アメリカ合衆国 全ての件名で検索 NDLSH:所得税 -- アメリカ合衆国 全ての件名で検索 NDLSH:国民所得 |
| 分 類 | LCC:HJ4653.A3 DC19:339.373 NDC8:345.3 NDC8:331.86 |
| 書誌ID | 1000487270 |
| ISBN | 0815781342 |
| NCID | BA00240074 |
| 巻冊次 | ISBN:0815781342 ; PRICE:$26.95 : pbk ; ISBN:0815781334 |
| 登録日 | 2009.09.14 |
| 更新日 | 2009.09.14 |