Harvey S. Rosen: Tax

Harvey S. Rosen is American economist. Explore interesting quotes on tax.
Harvey S. Rosen: 42   quotes 0   likes

“The mere ability to postpone taxes may not seem all that important, but its consequences are enormous.”

Harvey S. Rosen

Source: Public Finance - International Edition - Sixth Edition, Chapter 15, The Personal Income Tax, p. 342

“During the 1980's, the top statutory marginal income tax rate in the United States fell from 70 percent to 28 percent.”

Harvey S. Rosen

Source: Public Finance - International Edition - Sixth Edition, Chapter 16, Personal Taxation and Behavior, p. 373

“Some argue that an income tax is unfair because it taxes capital income twice: once when the original income is earned, and again when the investment produces a return.”

Harvey S. Rosen

Source: Public Finance - International Edition - Sixth Edition, Chapter 19, Taxes on Consumption and Wealth, p. 453

“Only empirical work - analysis based on observation and experience as opposed to theory - can answer the question of how labor force behavior is affected by changes in the tax system. Even intense armchair speculation on this matter must be regarded with considerable skepticism.”

Harvey S. Rosen

Source: Public Finance - International Edition - Sixth Edition, Chapter 2, Tools of Positive Analysis, p. 22

Behavior , Question , Change

“A second justification for corporate taxation is that the corporation receives a number of special privileges from society, the most important of which is limited liability of the stockholders. The corporation tax can be viewed as a user fee for this benefit.”

Harvey S. Rosen

Source: Public Finance - International Edition - Sixth Edition, Chapter 17, The Corporation Tax, p. 399