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axation of capital income by Alan J. Auerbach

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Published by Harvard University Press in Cambridge, Mass, London .
Written in English


  • Taxation -- United States.

Book details:

Edition Notes

Includes bibliographies and index.

StatementAlan J. Auerbach.
SeriesHarvard economic studies -- v. 153
LC ClassificationsHJ2381
The Physical Object
Pagination121p. ;
Number of Pages121
ID Numbers
Open LibraryOL21603582M
ISBN 100674868455

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THE NATURE OF CAPITAL AND INCOME (Illustrated) and millions of other books are available for Amazon Kindle. Learn more. Share. Buy New. $ Qty: Qty: 1 & FREE Shipping. Details. Temporarily out of stock. Available as a Kindle eBook. Kindle eBooks can 5/5(2). The central concern in taxing capital income is then to bring about the minimum distortion of lifetime consumption and labor supply decisions consistent with the government’s intertemporal revenue needs. A. The Optimal Taxation of Household Capital Income There is a large literature on the optimality of taxing capital income—or of not. There are two ways to think about the connection between capital and income. On the one hand, if we have an asset that we expect to yield a certain flow of payments in periodic bursts over time, we can compute its capitalized market value by summing up the present discounted value of the entire stream of expected future payouts. In this approach, the flow of income is the more fundamental or. Taxation of Trusts and their Beneficiaries. Starting in , under the new tax package passed by the Republicans at the end of , known as the Tax Cuts and Jobs Act, the tax brackets for and afterwards have changed slightly. The new brackets are listed at the bottom of this article. Trusts, like estates, are a taxable entity.

Optimal capital income taxation is a subarea of optimal tax theory which refers to the study of designing a tax on capital income such that a given economic criterion like utility is optimized. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption.   Capital includes all assets (cash, investments, buildings, machinery etc.) that have value. Income is money that is earned. It can be earned by capital (interest on a bank account, profit from a business, dividends from stock), or by labour (payme. Taxable income and rates Capital gains taxation Double taxation relief Anti-avoidance rules Administration Other taxes on business. Withholding taxes. Dividends Interest Royalties Branch remittance tax Wage tax/social security contributions Other. Indirect taxes. Goods and services tax. Dividend and capital gains taxes. The income from dividends, rents, and capital gains are taxed with capital income tax. In the capital income is taxed at a fixed rate of 30% or 34% for income that exce euro. Limited companies have a different taxation depending on if they are listed or not. Public companies have 15% of their.