Inflation, tax rules, and capital formation [[electronic resource] /] / Martin Feldstein

• Record Nr.: UNINA9910453992603321
• Autore: Feldstein Martin S
• Pubbl/distr/stampa: Chicago ; ; London, : University of Chicago Press, 1983
• ISBN: 1-282-06982-9; 9786612069826; 0-226-24179-3
• Descrizione fisica: 1 online resource (311 p.)
• Collana: A National Bureau of Economic Research monograph
• Disciplina: 332.4/1
• Soggetti: Inflation (Finance); Taxation - Effect of inflation on; Saving and investment; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references (p. 287-296) and index.
• Nota di contenuto: Frontmatter -- Relation of the Directors to the Work and Publications of the National Bureau of Economic Research -- Contents -- Preface -- 1. An Introductory Overview -- 2. A Summary of the Theoretical Models -- 3. Inflation, Income Taxes, and the Rate of Interest: A Theoretical Analysis -- 4. Inflation and Taxes in a Growing Economy with Debt and Equity Finance -- 5. Fiscal Policies, Inflation, and Capital Formation -- 6. Inflation, Tax Rules, and the Accumulation of Residential and Nonresidential Capital -- 7. Inflation and the Excess Taxation of Capital Gains on Corporate Stock -- 8. Inflation and the Taxation of Capital Income in the Corporate Sector -- 9. Inflation, Tax Rules, and the Long-term Interest Rate -- 10. Inflation and the Stock Market -- 11. Inflation, Tax Rules, and the Stock Market -- 12. Inflation, Tax Rules, and the Prices of Land and Gold -- 13. Inflation, Portfolio Choice, and the Prices of Land and Corporate Stock -- 14. Inflation, Tax Rules, and Investment: Some Econometric Evidence -- References -- Index
• Sommario/riassunto: Inflation, Tax Rules, and Capital Formation brings together fourteen papers that show the importance of the interaction between tax rules and monetary policy. Based on theoretical and empirical research, these ; papers emphasize the importance of including explicit specifications of the tax system in such study.