Author : Kaye A. Thomas
Publisher : Fairmark Press Inc.
Page : 322 pages
File Size : 14,68 MB
Release : 2004
Category : Business & Economics
ISBN : 0967498112
A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.
Author : OECD
Publisher : OECD Publishing
Page : 173 pages
File Size : 49,7 MB
Release : 2006-11-24
Category :
ISBN : 9264029508
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Author : Joseph J. Cordes
Publisher : The Urban Insitute
Page : 522 pages
File Size : 41,33 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 : Michael Littlewood
Publisher : Edward Elgar Publishing
Page : 449 pages
File Size : 10,59 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 : Leonard Burman
Publisher :
Page : 216 pages
File Size : 38,51 MB
Release : 1999
Category : Business & Economics
ISBN :
" 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 :
Publisher :
Page : 132 pages
File Size : 11,39 MB
Release : 1988
Category : Capital gains tax
ISBN :
Author : Jane Gravelle
Publisher : MIT Press
Page : 370 pages
File Size : 37,52 MB
Release : 1994
Category : Business & Economics
ISBN : 9780262071581
How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years.Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital gains taxes, tax treatment of retirement savings, and capital income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere.
Author :
Publisher :
Page : 56 pages
File Size : 32,31 MB
Release : 1993
Category : Tax revenue estimating
ISBN :
Author :
Publisher :
Page : 66 pages
File Size : 19,61 MB
Release : 1990
Category : Capital gains tax
ISBN :
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 27,63 MB
Release : 2021-02-26
Category : Business & Economics
ISBN : 1513511777
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
