Tax Rates
In: Economic Issues, Problems and Perspectives
Intro -- Contents -- Preface -- Taxes and the Economy: An Economic Analysis of the Top Tax Rates -- Since 1945( -- Summary -- Top Tax Rates Since 1945 -- Top Tax Rates and the Economy -- Saving and Investment -- Productivity Growth -- Real Per Capita GDP Growth -- Top Tax Rates and the Distribution of Income -- Concluding Remarks -- Appendix. Data and Supplemental Analysis -- End Notes -- Tax Rates and Economic Growth( -- Summary -- Short-Run Counter-Cyclical Effects versus Long-Run Growth -- Historical Comparisons of Tax Rates, Labor Supply, Savings, and Growth Rates -- Labor Force Participation -- Savings and Investment and GDP Growth -- Review of Evidence on Factors Affecting Growth -- Labor Supply6 -- Savings and Investment Response9 -- Technological Progress, Innovation, and Small Business -- Dynamic Revenue Estimating -- End Notes -- An Analysis of the "Buffett Rule"( -- Summary -- Individual Income Taxes and Payroll Taxes -- The Simple Buffett Rule -- The Buffett Rule with a Broader Measure of Income and Taxes -- Issues -- Small Business and Job Creation -- Saving and Investment -- Concluding Remarks -- Appendix. Data -- End Notes -- The 2001 and 2003 Bush Tax Cuts -- and Deficit Reduction( -- Summary -- The Economic Environment -- The Budgetary Environment -- The Bush Tax Cuts -- Revenue Cost from Extending the Bush Tax Cut Provisions -- Distributional Effects of the Bush Tax Cut Provisions -- Options Regarding the Bush Tax Cuts -- Long-Term Economic Effects of Tax -- Rate Increases -- Work Effort -- Saving and Investment -- Concluding Remarks -- Appendix. The Suits Index -- End Notes -- The Economic Effects of Capital Gains Taxation* -- Summary -- Introduction -- How Capital Gains Are Taxed -- Capital Gains Tax Rates and Tax Revenues -- Tax Rates -- Tax Revenues -- Behavioral Responses to Capital Gains Tax Rate Changes