Capital Taxation

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Harvard University Press, 1983 - Business & Economics - 490 pages
This paper is an introductory chapter to a book that brings together 22 of my papers written between 1965 and 1981. The chapter provides a summary of each paper and a more general discussion of the role of taxation in influencing the process of capita1 accumulation. The four sections of the book are: (1) Household and Corporate Saving; (2) Portfolio Behavior; (3) Business Investment and (4) Tax Incidence in a Growing Economy

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Contents

Introduction
1
The Rate of Return Taxation and Personal Savings
29
The Effective Tax Rate and the Pretax Rate of Return
36
Copyright

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About the author (1983)

John Y. Campbell is the Otto Eckstein Professor of Applied Economics at Harvard University and a research associate of the National Bureau of Economic Research.
Martin Feldstein is the George F. Baker Professor of Economics at Harvard University and president and CEO of the National Bureau of Economic Research. He is the editor of many books, including "Privatizing Social Security" and "International Capital Flows," also published by the University of Chicago Press.

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