This important contribution to tax analysis presents seven related theoretical essays that examine the effects of capital income taxation on the behavior of fir
The question of whether to tax income from wealth has sparked debate since our country's inception. Does taxing capital income ensure the progressivity of our s
How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive est
Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete gu