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Keywords:income tax OR Income tax 

Journal Article
Taxation of capital income in a global economy: an overview

Taxation of income from capital is difficult in todays global economy, where financial markets are international, investments flow freely over national borders, and multinational corporations abound. Yet fairness and equity require that capital income be taxed. ; This article reviews the options for achieving improved harmonization of taxation within the European Community (EC). A formula apportionment system, such as exists in the United States, could help EC countries curb tax avoidance by corporations that shift income away from subsidiaries in high-tax areas. The author also considers the ...
New England Economic Review , Issue Sep , Pages 33-52

Conference Paper
Tax reform and capital formation

Conference Series ; [Proceedings] , Volume 29 , Pages 103-152

Conference Paper
An overall assessment - is it worth it?

Conference Series ; [Proceedings] , Volume 29 , Pages 259-294

Newsletter
The Fiscal Cliff and the Dynamics of Income

At the end of 2012, certain income tax policies were set to end and others to become effective. Central among these was the planned expiration of the 2001 and 2003 tax cuts (the ?Bush tax cuts?), which had been extended for two years in 2010.
Chicago Fed Letter , Issue Apr

Journal Article
The tax reform controversy: a guide for the perplexed

Business Review , Issue May/Jun , Pages 3-15

Journal Article
Tax man, heal thyself

The Regional Economist , Issue Jul , Pages 5-9

Journal Article
Increasing national saving: are IRAs the answer?

An argument that curtailing deductions for personal interest expense would be a more effective strategy for increasing national saving.
Economic Commentary , Issue Sep

Working Paper
Bracket creep in the age of indexing: have we solved the problem?

An examination of the inflation-indexing provisions contained in the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986.
Working Papers (Old Series) , Paper 9108

Journal Article
Taxing capital income: a bad idea

The Region , Volume 13 , Issue Dec , Pages 12-14

Journal Article
Taxing capital gains

An abstract for this article is not available
Economic Review , Volume 66 , Issue Nov , Pages 14-22

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