Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last

Compilation of papers on problems of income taxation and the effects thereof on capital gains in the USA - covers economic implications, legal aspects of the ta

How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive est

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete gu

Feldstein shows how systems of taxation influence the rate and nature of capital formation--key to the development of any economy. His identification of importa