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Taxes, Loans and Inflation

How the Nation's Wealth Becomes Misallocated

ISBN-13: 9780815781332
Publisher: ROWMAN & LITTLEFIELD PUBLISHERS
Imprint: BROOKINGS INSTITUTION
By C. Eugene Steuerle
Price: AUD $42.99
Stock: 0 in stock
Availability: This book is temporarily out of stock, order will be despatched as soon as fresh stock is received.
Local release date: 19/05/1985
Format: Paperback (229.00mm X 152.00mm) 230 pages Weight: 333g
Categories: Economics [KC]Taxation [KFFD1]

Description
Google Preview: Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes major disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax.; Google Preview content