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Investment - Vol. 2: Tax Policy and the Cost of Capital

Author

Listed:
  • Dale W. Jorgenson

    (Harvard University)

Abstract

These studies of the cost of capital will inspire and guide policy-makers who share the goal of making the allocation of capital in a market economy more efficient. Volume 2 is devoted to the cost of capital approach to tax policy. This approach has supplied an important intellectual impetus for reforms of capital income taxation in the United States and around the world. Widespread applications of the cost of capital and the closely related concept of the marginal effective tax rate are due to the fact that these concepts facilitate the representation of economically relevant features of complex tax statutes in a highly succinct form.

Suggested Citation

  • Dale W. Jorgenson, 1996. "Investment - Vol. 2: Tax Policy and the Cost of Capital," MIT Press Books, The MIT Press, edition 1, volume 2, number 0262100576, December.
    • Handle: RePEc:mtp:titles:0262100576
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    Citations

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    Cited by:

    1. Hassan, Tarek A. & Mertens, Thomas M. & Zhang, Tony, 2016. "Not so disconnected: Exchange rates and the capital stock," Journal of International Economics, Elsevier, vol. 99(S1), pages 43-57.
    2. You, Kefei & Solomon, Offiong Helen, 2015. "China's outward foreign direct investment and domestic investment: An industrial level analysis," China Economic Review, Elsevier, vol. 34(C), pages 249-260.
    3. Lamia Ben Hamida, 2006. "The Study of Investment Movement Using Tobin's Q Model: Swiss Case 1948-1995," EcoMod2006 272100009, EcoMod.
    4. Tarek A. Hassan & Tony Zhang, 2021. "The Economics of Currency Risk," Annual Review of Economics, Annual Reviews, vol. 13(1), pages 281-307, August.
    5. W. Erwin Diewert & Kevin J. Fox, 2018. "Alternative User Costs, Productivity and Inequality in US Business Sectors," Springer Proceedings in Business and Economics, in: William H. Greene & Lynda Khalaf & Paul Makdissi & Robin C. Sickles & Michael Veall & Marcel-Cristia (ed.), Productivity and Inequality, pages 21-69, Springer.
    6. Mashekwa Maboshe & Matthew Stern & Yash Ramkolowan, 2021. "Differential corporate taxation and inter-asset investment distortions in South Africa," Working Papers 865, Economic Research Southern Africa.
    7. Jorgenson, Dale W. & Yun, Kun-Young, 2013. "Taxation, Efficiency and Economic Growth," Handbook of Computable General Equilibrium Modeling, in: Peter B. Dixon & Dale Jorgenson (ed.), Handbook of Computable General Equilibrium Modeling, edition 1, volume 1, chapter 0, pages 659-741, Elsevier.
    8. Diewert, Erwin, 2008. "Changes in the Terms of Trade and Canada's Productivity Performance," Economics working papers diewert-08-03-11-11-03-49, Vancouver School of Economics, revised 18 Jul 2008.

    More about this item

    Keywords

    investment; tax policy; cost of capital;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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