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Corporate lobbying and commitment failure in capital taxation

Article Abstract:

The increase in corporate lobbying because of taxation levied on irreversible investments is discussed. The governments fail to stick to strict commitment in respect of these capital taxes. The effects on tax collections because of this form of discouragement to the sunken investments and encouragement to flexible investments is examined.

Author: Marceau, Nicolas, Smart, Michael
Publisher: American Economic Association
Publication Name: American Economic Review
Subject: Economics
ISSN: 0002-8282
Year: 2003
Government Regulation, Business-government relations

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How much equity does the government hold?

Article Abstract:

The significance of the United States government in the equity market regarding the claims of tax revenues is studied. The tax on capital income is used to measure the government's equity stake in the stock market.

Author: Aurbach, Alan J.
Publisher: American Economic Association
Publication Name: American Economic Review
Subject: Economics
ISSN: 0002-8282
Year: 2004
United States, Equity (Finance)

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Policy gambles

Article Abstract:

The impact of electoral obligations on government's decision regarding policy making is studied. The inefficiencies of policy making are analyzed.

Author: Mukand, Sharun W., Majumdar, Sumon
Publisher: American Economic Association
Publication Name: American Economic Review
Subject: Economics
ISSN: 0002-8282
Year: 2004
Decision-making, Decision making, Economic aspects, Voting, Policy sciences

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Subjects list: Analysis, Canada, Taxation, Tax policy, Capital gains
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