Feldstein shows how systems of taxation influence the rate and nature of capital formation--key to the development of any economy. His identification of importa

This important contribution to tax analysis presents seven related theoretical essays that examine the effects of capital income taxation on the behavior of fir

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive est

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characterist