Capital Income Tax Revisions and Effective Tax Rates.

Examines effects of recent capital income tax revisions on effective tax rates on income from different prospective investments. Covers effective Federal tax rates and capital allocation, differential Federal taxes across asset type, debt equity distortion, corporate v. non-corporate distortions, di...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2003.
Series:	U.S. Congressional Research.
Subjects:	Corporations > Taxation. Fiscal policy. Income tax. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines effects of recent capital income tax revisions on effective tax rates on income from different prospective investments. Covers effective Federal tax rates and capital allocation, differential Federal taxes across asset type, debt equity distortion, corporate v. non-corporate distortions, distortion of payout decisions, total effective Federal tax rates, tax provisions in bills addressing extraterritorial income tax, and effects on efficiency and tax neutrality. Includes tables.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.