Taxes, Loans and Inflation
How the Nation's Wealth Becomes Misallocated
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ISBN-13:
9780815781332
Veröffentl:
1985
Einband:
Paperback
Erscheinungsdatum:
01.06.1985
Seiten:
220
Autor:
C. Eugene Steuerle
Gewicht:
365 g
Format:
229x152x13 mm
Sprache:
Englisch
Beschreibung:
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.
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