Toward a Consumption Tax, and Beyond

This paper investigates the extent to which the US income tax system of 2004 collects tax on capital income, and the implications of extending tax-preferred savings accounts. The paper applies a methodology originally proposed in Gordon and Slemrod (1988) and there applied to the US tax system of 19...

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Veröffentlicht in:	The American economic review 2004-05, Vol.94 (2), p.161-165
Hauptverfasser:	Gordon, Roger, Kalambokidis, Laura, Rohaly, Jeffrey, Slemrod, Joel
Format:	Artikel
Sprache:	eng
Schlagworte:	Arbitrage Capital expenditures Capital gains Capital income Consumption Consumption taxes Corporate income taxes Corporate taxes Cost control Depreciable assets Dividends Economic models Economics Estimated taxes Estimates Income taxes Investment tax credits Investments Liability Revenue Savings accounts Tax base Tax law Tax rates Tax reform Tax revenues Tax systems Taxable income Taxation, Investment, and Saving Taxes U.S.A Use taxes
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