Cost of capital, Q model of investment and capital accumulation : tax reform, cost of capital and capital accumulation
著者
書誌事項
Cost of capital, Q model of investment and capital accumulation : tax reform, cost of capital and capital accumulation
Ashgate, c1998
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内容説明・目次
内容説明
This study on tax reform, cost of capital and capital accumulation inspires and guides policy-makers who share the goal of making the capital accumulation more efficient. This volume presents both theoretical and empirical works that have permanently altered professional debates over investment and capital accumulation as sources of economic growth. The systematic treatment of tax policy, investment and economic growth takes into account the whole range of modern developments: cost of capital and effective tax rate, international perspective tax reform, estimates of capital stock, and a 'q' model of investment. This analytic approach traces the economic growth in Korea, and discovers empirical evidences.
目次
- Contents: Introduction
- Macroeconomic policy. Structural Change: Introduction
- Economic growth
- Sources of economic growth
- Structural change. Tax Reform and Tax Policy: Tax structure and tax system
- Tax system
- Tax reform and tax policy. Effective Tax Rate: Introduction
- Theoretical foundations
- The analytic model
- Analytic results in tax reform
- Inflation on effective tax rate
- Corporate tax on effective tax rate
- Concluding remarks. International Perspective: New approach of tax reform
- International comparison of tax reform
- The analytic model
- International comparison
- Korean tax reform. Estimates of Capital Stock: Introduction
- The concept of capital and data
- Methods of capital stock estimation
- Estimates of capital stocks
- Capital coefficients
- Estimates of inventory stock
- Estimates of human capital stock
- Concluding remarks. Q Model of Investment: Introduction
- A Q model of investment
- Estimates of tax-adjusted marginal Q
- Marginal Q
- Concluding remarks. Summary and Conclusion.
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