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Tax Reform and the Cost of Capital (The Lindahl Lectures)

Dale W. Jorgenson, Kun-Young Yun




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 | #3443444 in eBooks |  1991-09-26 |  1991-09-26 | File type: PDF

|| ||"The present work will serve as a convenient introduction to the literature for some readers, and as a handy reference for many others....A solid accomplishment."--Journal of Economic Literature|||About the Author

The cost of capital was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behavior. Within the past decade, the cost of capital has assumed a central role in tax reform debates through the closely related concept of the marginal effective tax rate. This book provides a comprehensive treatment of the cost of capital approach to tax policy analysis. Keeping the analytical level of this work has ...

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