Taxes and Capital Formation

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ISBN: 9780226241852

Acknowledgments
Introduction by Martin Feldstein
I. Individual Research Projects
1. Individual Retirement Accounts and Saving
David A. Wise
2. Rates, Realizations, and Revenues of Capital Gains
Lawrence B. Lindsey
3. Corporate Capital Budgeting Practices and the Effects of Tax Policies on Investment
Lawrence H. Summers
4. The Tax Treatment of Structures
James R. Hines, Jr.
5. Tax Reform and the Slope of the Playing Field
Patric H. Hendershott
6. Tax Rules and Business Investment
Martin Feldstein
7. Tax Policy and the International Location of Investment
Michael J. Boskin
II. Summaries of Additional Studies
8. Anticipated Tax Changes and the Timing of Investment
Alan J. Auerbach and James R. Hines, Jr.
9. Tax-Loss Carryforwards and Corporate Tax Incentives
Alan J. Auerbach and James M. Poterba
10. Tax Asymmetries and Corporate Income Tax Reform
Saman Majd and Stewart C. Myers
11. Consumer Spending and the After-Tax Real Interest Rates
N. Gregory Mankiw
12. The Impact of Fundamental Tax Reform on the Allocation of Resources
Don Fullerton and Yolanda Kodrzycki Henderson
13. The Value-added Tax: A General Equilibrium Look at Its Efficiency and Incidence
Charles L. Ballard, John Karl Scholz, and John B. Shoven
14. The Cash Flow Corporate Income Tax
Mervyn A. King
List of Contributors
Author Index
Subject Index