Inflation, taxes, and the durability of capital

National Tax Journal

Volumn 52, Issue 1, 1999, Pages 91-97

  Cohen, Darrel ^a   Hassett, Kevin A ^b  

^a FEDERAL RESERVE BOARD   (United States)

^b AMERICAN ENTERPRISE INSTITUTE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039696777     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (10)

1. Auerbach, Alan J. "Inflation and the Choice of Asset Life." Journal of Political Economy 87 No. 3 (June, 1979a): 621-38.
2. Auerbach, Alan J. "Share Valuation and Corporate Equity Policy." Journal of Public Economics 11 No. 3 (June, 1979b): 291-305.
3. Auerbach, Alan J. "Inflation and the Tax Treatment of Firm Behavior." American Economic Review 71 No. 2 (May, 1981): 419-23.
4. Cohen, Darrel, Kevin Hassett, and R. Glenn Hubbard. "Inflation and the User Cost of Capital: Does Inflation Still Matter?" NBER Working Paper No. 6046. Cambridge, MA: National Bureau of Economic Research, May, 1997.
5. Feldstein, Martin. "The Costs and Benefits of Going from Low Inflation to Price Stability." NBER Working Paper No. 5469. Cambridge, MA: National Bureau of Economic Research, February, 1996.
6. Fullerton, Don, and Marios Karayannis. "United States." In Tax Reform and the Cost of Capital, edited by Dale Jorgenson and Ralph Landau. Washington, D.C.: The Brookings Institution, 1993.
7. Gravelle, Jane. The Economic Effects of Taxing Capital Income. Cambridge, MA: The MIT Press, 1994.
8. Hall, Robert E., and Dale W. Jorgenson. "Tax Policy and Investment Behavior." American Economic Review 57 No. 3 (June, 1967): 391-414.
9. Hulten, Charles, and Frank Wykoff. "The Measurement of Economic Depreciation." In Depreciation, Inflation and the Taxation of Income from Capital, edited by Charles Hulten. Washington, D.C.: Urban Institute, 1981.
10. Prakken, Joel L., Chris P. Varvares, and Laurence H. Meyer. "Tax Reform and Potential Output: A Retrospective Analysis of the Tax Reform Act of 1986." Carnegie-Rochester Conference Series on Public Policy 35 (1991): 113-80.