Labor income taxation and human capital accumulation

Article Abstract:

The impact of labor income tax rate increase on human capital accumulation is affected by the relationship between savings and labor tax rate and the way tax revenues are consumed. A hike in labor income tax rate tends to lessen the incentive for human capital accumulation whenever tax revenues are consumed by the government and the relationship between savings and labor tax rate is negative. On the other hand, a rise in the incentive for human capital accumulation occurs whenever tax revenues are consumed by the government and the relationship between savings and labor tax rate is positive.

Income tax, Human capital

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An experimental examination of general equilibrium tax incidence

Article Abstract:

A corporate capital tax was introduced in an experimental general equilibrium economy to determine its impact on capital flow and usage. Results showed that capital flow and usage in the corporate sector decreased after the imposition of the tax. Moreover, the relative price of capital for corporate output fell while the price of capital in non-corporate output increased. The results illustrate the distortive effects of corporate capital taxes and demonstrates that part of the burden of paying for a new tax in a general equilibrium economy is shouldered by capitalists.

Taxation, Capital

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Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings

Article Abstract:

The allocation of foreign affiliate operating income among royalties, dividends, interest and retained earnings of American companies is greatly affected by taxes. Payment of dividends, royalties and interest is found to be negatively affected by own tax prices. Instead of increasing retained earnings, dividend and other repatriation taxes are found to be influential in the composition of payments.

Research, Dividends, Allocation (Taxation), Tax allocation

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