Taxing Capital Income: Effective Marginal Tax Rates under 2014 Law and Selected Policy Options

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By Paul Burnham (au)
Year: 2014
Pages: 53
Binding Paperback
ISBN 978-1-4578-6570-1

Product Code: 145786570X

Description

The federal tax treatment of capital income affects investment incentives, both for the amounts invested and for allocations among assets. When tax rates are high, investors require higher before-tax rates of return and thus forgo investments with lower returns that they otherwise would have made. Current law produces significant variations in the taxation of capital income from different investments, thus leading investors to require higher before-tax rates of return on some investments than on others. Those differences reduce economic efficiency -- the extent to which resources are allocated to maximize before-tax value. An effective marginal tax rate (ETR) measures an investoräó»s tax burden on returns from an investment. Contents of this report: the taxation of capital income; measuring effective tax rates on capital income; effective tax rates under current law; policy options for the taxation of capital income. Tables and figures. This is a print on demand report.

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