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Transfer Elements in the Taxation of Income from Capital

In: Economic Transfers in the United States

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  • Harvey Galper
  • Eric Toder

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  • Harvey Galper & Eric Toder, 1984. "Transfer Elements in the Taxation of Income from Capital," NBER Chapters, in: Economic Transfers in the United States, pages 87-138, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:8806
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    References listed on IDEAS

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    1. Joel B. Slemrod, 1983. "A General Equilibrium Model of Taxation with Endogenous Financial Behavior," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 427-458, National Bureau of Economic Research, Inc.
    2. Fullerton, Don & Shoven, John B. & Whalley, John, 1983. "Replacing the U.S. income tax with a progressive consumption tax : A sequenced general equilibrium approach," Journal of Public Economics, Elsevier, vol. 20(1), pages 3-23, February.
    3. Feldstein, Martin S & Slemrod, Joel, 1980. "Personal Taxation, Portfolio Choice, and the Effect of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 88(5), pages 854-866, October.
    4. Lawrence H. Goulder & John B. Shoven & John Whalley, 1983. "Domestic Tax Policy and the Foreign Sector: The Importance of Alternative Foreign Sector Formulations to Results from a General Equilibrium Tax Analysis Model," NBER Chapters, in: Behavioral Simulation Methods in Tax Policy Analysis, pages 333-368, National Bureau of Economic Research, Inc.
    5. Jane G. Gravelle & Dennis Zimmerman, 1984. "Tax Progressivity and the Design of Tax Incentives for Investment," Public Finance Review, , vol. 12(3), pages 251-289, July.
    6. Patric H. Hendershott & James D. Shilling, 1982. "Capital Allocation and the Economic Recovery Tax Act of 1981," Public Finance Review, , vol. 10(2), pages 242-273, April.
    7. Eugeive Steuerle, 1982. "Is Income From Capital Subject To Individual Income Taxation?," Public Finance Review, , vol. 10(3), pages 283-303, July.
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    Cited by:

    1. Roger H. Gordon, 1985. "Taxation of Investment and Savings in a World Economy: The Certainty Case," NBER Working Papers 1723, National Bureau of Economic Research, Inc.
    2. Don Fullerton, 1983. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc.
    3. Harvey Galper & Kim Rueben & Richard Auxier & Amanda Eng, 2014. "Municipal Debt: What Does It Buy and Who Benefits?," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 901-924, December.
    4. Charles L. Ballard & John Karl Scholz & John B. Shoven, 1987. "The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 445-480, National Bureau of Economic Research, Inc.
    5. Eugene Steuerle, 1984. "Realized Income and Wealth for Owners of Closely Held Farms and Businesses: A Comparison," Public Finance Review, , vol. 12(4), pages 407-424, October.
    6. Joel Slemrod, 1984. "A General Equilibrium Model of Taxation That Uses Micro-Unit Data: Withan Application to the Impact of Instituting a Flat-Rate Income Tax," NBER Working Papers 1461, National Bureau of Economic Research, Inc.

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