The Taxation of Income from CapitalCompilation of papers on problems of income taxation and the effects thereof on capital gains in the USA - covers economic implications, legal aspects of the tax system, fiscal policy, long term pattern of financing of enterprises, the effects of income taxation on labour force supply, etc., and includes statistical tables and information on personal income and investment. References. |
Contents
Foreword | 3 |
Special Tax Treatment of Mineral Industries continued | 5 |
Capital Gains and Income Taxation | 11 |
Copyright | |
37 other sections not shown
Other editions - View all
Common terms and phrases
adjusted analysis annual assumed assumption average bias capital gains tax Census coal coefficient column computed consumption corporation income tax cost of debt cost of equity Cp/Cm cross-sectional deduction depletion allowance depreciation difference dividends economic elasticity of substitution equation equilibrium equity capital expected exploration and development factor farm financial structure gross income incentive income effect income elasticity income from capital income tax rate Income Tax Returns industry groups Internal Revenue Service investment labor supply marginal cost measure million mineral national income obtained oil and gas ordinary income percent percentage depletion period personal income tax physical assets property tax property tax revenues property taxes paid rate of return ratio of realizations real estate realizations to accruals regression retained earnings sample sector Source Statistics of Income substitution effect Table taxpayer tion U.S. Bureau U.S. Department U.S. Treasury Department variable yield