The Effects of Taxation on Capital Accumulation

Martin Feldstein, editor

Published in 1987 by University of Chicago Press
© 1987 by the National Bureau of Economic Research

NBER Program(s):AP, PE, ITI

More information on purchasing this book
480 pages
ISBN: 0-226-24088-6

Table of Contents

Front matter, table of contents, acknowledgments: Martin Feldstein (p. -11 - 0) (bibliographic info) (download)
Introduction: Martin Feldstein (p. 1 - 6) (bibliographic info) (download)
1. IRAs and Saving: Steven F. Venti, David A. Wise (p. 7 - 52) (bibliographic info) (download) (Working Paper version)
2. Consumer Spending and the After-Tax Real Interest Rate: N. Gregory Mankiw (p. 53 - 68) (bibliographic info) (download) (Working Paper version)
3. Capital Gains Rates, Realizations, and Revenues: Lawrence B. Lindsey (p. 69 - 100) (bibliographic info) (download)
4. The Effects of Tax Rules on Nonresidential Fixed Investment: Some Preliminary Evidence from the 1980s: Martin Feldstein, Joosung Jun (p. 101 - 162) (bibliographic info) (download) (Working Paper version)
5. Anticipated Tax Changes and the Timing of Investment: Alan J. Auerbach, James R. Hines, Jr. (p. 163 - 200) (bibliographic info) (download) (Working Paper version)
6. New Results on the Effects of Tax Policy on the International Location of Investment: Michael J. Boskin, William G. Gale (p. 201 - 222) (bibliographic info) (download) (Working Paper version)
7. Notes on the Tax Treatment of Structures: Roger H. Gordon, James R. Hines, Jr., Lawrence H. Summers (p. 223 - 258) (bibliographic info) (download) (Working Paper version)
8. Tax Changes and Capital Allocation in the 1980s: Patric H. Hendershott (p. 259 - 294) (bibliographic info) (download) (Working Paper version)
9. Investment Incentives and the Discounting of Depreciation Allowances: Lawrence H. Summers (p. 295 - 304) (bibliographic info) (download) (Working Paper version)
10. Tax Loss Carryforwards and Corporate Tax Incentives: Alan J. Auerbach, James M. Poterba (p. 305 - 342) (bibliographic info) (download) (Working Paper version)
11. Tax Asymmetries and Corporate Tax Reform: Saman Majd, Stewart C. Myers (p. 343 - 376) (bibliographic info) (download)
12. The Cash Flow Corporate Income Tax: Mervyn A. King (p. 377 - 400) (bibliographic info) (download) (Working Paper version)
13. The Impact of Fundamental Tax Reform on the Allocation of Resources: Don Fullerton, Yolanda Kodrzycki Henderson (p. 401 - 444) (bibliographic info) (download) (Working Paper version)
14. The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence: Charles L. Ballard, John Karl Scholz, John B. Shoven (p. 445 - 480) (bibliographic info) (download)
List of Contributors, Indexes: Martin Feldstein (p. 481 - 492) (bibliographic info) (download)
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