Compendium of Tax Research, 1978

摘要

The reports contain the following tax research topics: Taxation and aggregate factor supply; General equilibrium analysis of U.S. Taxation policy; The effect of excises on taxation and measurement of income; The feasibility of equating tax to economic depreciation; New linear programming approach to microdata merging; Some statistical problems in merging data files; Optimal taxation of foreign-source investment income; The overall vs. the per-country limitation on the U.S. foreign tax credit; Corporate tax integration: incidence and effects on financial structure; Integration & investment incentives; and Saving & tax integration.