|
Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
|
Buy Now
Tax Reform and the Cost of Capital - An International Comparison (Paperback)
Loot Price: R1,087
Discovery Miles 10 870
|
|
|
Tax Reform and the Cost of Capital - An International Comparison (Paperback)
Expected to ship within 10 - 15 working days
|
The tax reform movement that swept the U.S., Great Britain, and
most other industrialized nations during the last decade has
focused attention on international comparisons of the cost of
capital. More recently, international comparability has become a
critical issue of tax harmonization. This is a vital concern in the
European Community, as well as between Canada and the United
States. This volume provides international comparisons of the cost
of different types of capital for nine major industrialized
countriesAustralia, Canada, France, Germany, Italy, Japan, Sweden,
the United Kingdom, and the United Statesfor the period 1980-1990.
In the early 1980s the introduction of tax incentives for saving
and investment gradually shifted the tax base from income toward
consumption. By 1990 most of these special tax provisions had been
reduced or repealed in order to lower tax rates and equalize the
tax treatment of different forms of capital income. Income was
firmly reestablished as the most appropriate basis for taxation.
Separate chapters for each of the nine countries, written by
leading experts in public economics, provide detailed accounts of
tax policy changes over the decade. Each chapter contains a
quantitative description of these tax policies and summarizes this
information in the form of effective tax rates. The book thus
serves as an indispensable reference for comparing capital income
taxation in industrialized countries during a period of rapid
policy change.
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!
|
You might also like..
|
Email address subscribed successfully.
A activation email has been sent to you.
Please click the link in that email to activate your subscription.
Welcome to Loot.co.za!
Sign in / Register |Wishlists & Gift Vouchers |Help | Advanced search
(1)
