Taxes, Loans and Inflation
By:C. Eugene Steuerle
Published on 2010-12-01 by Brookings Institution Press
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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Book which was published by Brookings Institution Press since 2010-12-01 have ISBNs, ISBN 13 Code is 9780815721031 and ISBN 10 Code is 081572103X
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