General Tax Reform: Capital gains and losses
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 112 pages
File Size : 29,75 MB
Release : 1973
Category : Taxation
ISBN :
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 112 pages
File Size : 29,75 MB
Release : 1973
Category : Taxation
ISBN :
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 164 pages
File Size : 16,81 MB
Release : 2013
Category : Alternative minimum tax
ISBN :
Author : Joseph J. Cordes
Publisher : The Urban Insitute
Page : 522 pages
File Size : 48,74 MB
Release : 2005
Category : Business & Economics
ISBN : 9780877667520
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Author : Dale Weldeau Jorgenson
Publisher : Oxford University Press
Page : 210 pages
File Size : 13,66 MB
Release : 1991
Category : Business & Economics
ISBN : 9780198285939
Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Author : United States. Congress. House. Committee on Small Business
Publisher :
Page : 136 pages
File Size : 35,90 MB
Release : 1995
Category : Business & Economics
ISBN :
Author : Michael Littlewood
Publisher : Edward Elgar Publishing
Page : 449 pages
File Size : 14,40 MB
Release : 2017-08-25
Category : Law
ISBN : 1784716022
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Author : United States Congress
Publisher : Createspace Independent Publishing Platform
Page : 162 pages
File Size : 45,97 MB
Release : 2017-10
Category :
ISBN : 9781977842664
Tax reform and the tax treatment of capital gains : joint hearing before the Committee on Ways and Means, U.S. House of Representatives and the Finance Committee, U.S. Senate, One Hundred Twelfth Congress, second session, September 20, 2012.
Author : Leonard E. Burman
Publisher : Brookings Institution Press
Page : 209 pages
File Size : 14,84 MB
Release : 2010-12-01
Category : Business & Economics
ISBN : 0815714955
Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
Page : 120 pages
File Size : 31,36 MB
Release : 1973
Category : Taxation
ISBN :
Author : Horst Siebert
Publisher : Routledge
Page : 281 pages
File Size : 44,93 MB
Release : 2019-07-11
Category : Political Science
ISBN : 1000309363
This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.