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Taxes and Capital Formation

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  • Feldstein, Martin

Abstract

Economists have long recognized the importance of capital accumulation for productivity and economic growth. The National Bureau of Economic Research is currently engaged in a study of the relationship between such accumulation and taxation policies, with particular focus on saving, risk-taking, and corporate investment in the United States and abroad. The papers presented in Taxes and Capital Formation are accessible, nontechnical summaries of fourteen individual research projects within that study. Complete technical reports on this research are published in a separate volume, The Effects of Taxation on Capital Accumulation , also edited by Martin Feldstein. By addressing some of the most critical policy issues of the day with a minimum of economic jargon, Taxes and Capital Formation makes the results of Bureau research available to a wide audience of policy officials and staff as well as to members of the business community. The volume should also prove useful for courses in public policy, business, and law. In keeping with Bureau tradition, the papers do not contain policy recommendations; instead, they promote a better understanding of how the economy works and the effects of specific policies on particular aspects of the economy.

Suggested Citation

  • Feldstein, Martin (ed.), 1987. "Taxes and Capital Formation," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226240794.
  • Handle: RePEc:ucp:bknber:9780226240794
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    Cited by:

    1. Martin Feldstein, 1993. "Tax Policy in the 1980s: A Personal View," NBER Working Papers 4323, National Bureau of Economic Research, Inc.

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