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Social and Behavioral Sciences Commons™
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Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
Clintonomics: An Early Look, Murray L. Weidenbaum
Clintonomics: An Early Look, Murray L. Weidenbaum
Murray Weidenbaum Publications
More of an activist administration is expected during President Clinton's first term, which will include more regulation and higher business and upper income bracket taxation. More spending programs are expected as well, which could create opportunities for industrial companies that work with the government.
The Tax Treatment Of Fringe Benefits, Stephen A. Woodbury, Wei-Jang Huang
The Tax Treatment Of Fringe Benefits, Stephen A. Woodbury, Wei-Jang Huang
Upjohn Press
Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe benefits can be expected to influence the level of benefits and compensation provided by employers, federal revenues, and income inequality.
Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt
Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt
Upjohn Press
Uses historical data to simulate the effects of tax base sharing.
Notes On The Effect Of Capital Gains Taxation On Non-Austrian Assets, Dan Kovenock, Michael Rothschild
Notes On The Effect Of Capital Gains Taxation On Non-Austrian Assets, Dan Kovenock, Michael Rothschild
Economics Faculty Books and Book Chapters
This paper is an attempt to assess the effect of capital gains taxation on non-Austrian assets, such as claims to profits of continuing enterprises. As compared to taxation on an accrual basis, the capital gains tax discourages sales of appreciated assets. This is the "lock-in" effect. Because assets subject to capital gains taxation are generally held a long time, conventional estimates suggest that the effective rate of capital gains taxation is low. We contend that conventional estimates could seriously underestimate the effective rate of capital gains taxation because they ignore uncertainty. We construct a model which allows us to calculate …