Does Atlas Shrug?

The Economic Consequences of Taxing the Rich

Autor: Joel Slemrod

Język:

Oprawa: Miękka

Wydawca: Harvard University Press

Dostępność: Dostępna u dostawcy

Wysyłamy za 14-21 dni

250.60 zł

Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the...

Informacje o książce

Autor

Joel Slemrod

Język

Angielski

Oprawa

Książka - Miękka

Data wydania

2002

strony

532

EAN

9780674008151

ISBN

0674008154

Enbook ID

09233256

Wydawca

Harvard University Press

Waga

858

Wymiary

172 x 242 x 28

Pełny opis

Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the rich. Opponents of high tax rates claim that heavy assessments have negative incentives on the productivity of some of our most talented citizens; supporters stress the importance of the rich shouldering their "fair share", and decry the loopholes that permit many to escape their obligations. Notably absent from this debate is hard evidence about the actual impact of taxes on the behaviour of the affluent. This book presents evidence by leading economists of the effects of taxes on the formation of businesses, the supply of labour, the form of executive compensation, the accumulation of wealth, the allocation of portfolios, and the realisation of capital gains. Among its findings are that the labour supply of the rich remained unchanged in the face of large tax cuts in 1986, and that in late 1992 executives exercised billions of dollars' worth of stock options in order to beat the tax increases expected in 1993. The book also presents a history of efforts to tax the rich, a demographic snapshot of the financially affluent, and a road map to widely used tax-avoidance strategies. This book should be of interest to policy-makers and interested citizens who want to know how much tax revenue could really be gained by increasing tax rates on the rich, or whether low capital gains tax rates really spur economic growth.

Możesz być zainteresowany

Klienci, którzy kupili tę książkę, kupili również

Najczęściej wyszukiwane

Categories

Authors

Publishers

Produkty

Produkty

Najczęściej wyszukiwane

Categories

Authors

Publishers

Produkty

Produkty

Does Atlas Shrug?

The Economic Consequences of Taxing the Rich

Informacje o książce

Pełny opis

Możesz być zainteresowany

Klienci, którzy kupili tę książkę, kupili również