| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w8122 |
| 来源ID | Working Paper 8122 |
| Generalized Cash Flow Taxation | |
| Alan A. Auerbach; David F. Bradford | |
| 发表日期 | 2001-02-01 |
| 出版年 | 2001 |
| 语种 | 英语 |
| 摘要 | We show the unique form that must be taken by a tax system based entirely on realization accounting to implement a uniform capital income tax, or, equivalently, a uniform wealth tax. This system combines elements of an accrual based capital income tax and a traditional cash flow tax, having many of the attributes of the latter while still imposing a tax burden on marginal capital income. Like the traditional cash flow tax, this system may be integrated with a tax on labor income. We also show how such a tax can be supplemented with an optional accounting for a segregated subset of actively traded securities, subjected separately to mark-to-market taxation at the uniform capital income tax rate, to permit a fully graduated tax system applicable to labor income. |
| 主题 | Public Economics ; Taxation ; Financial Economics ; Portfolio Selection and Asset Pricing |
| URL | https://www.nber.org/papers/w8122 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/565715 |
| 推荐引用方式 GB/T 7714 | Alan A. Auerbach,David F. Bradford. Generalized Cash Flow Taxation. 2001. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w8122.pdf（189KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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