Harvey S. Rosen - Tax Quotes

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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

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

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

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