Taxation of Capital Gains
Title | Taxation of Capital Gains PDF eBook |
Author | Krister Andersson |
Publisher | International Monetary Fund |
Pages | 29 |
Release | 1991-10-01 |
Genre | Business & Economics |
ISBN | 1451948042 |
This paper reviews the main issues that needs to be addressed in the taxation of capital gains. The main focus of the paper is on the tax treatment of capital gains in the United States. The impact of inflation on asset values and the taxation of gains have led to calls for an inflation-adjusted taxation of capital gains. Others have called for the exclusion of a part of the nominal gains from taxation. This paper argues that if the exclusion method is used, the exclusion rate should increase as the holding period gets longer.
Capital Gains Taxation: Issues in Perspective
Title | Capital Gains Taxation: Issues in Perspective PDF eBook |
Author | Martin David |
Publisher | |
Pages | 8 |
Release | 1968 |
Genre | Securities |
ISBN |
Capital Gains Taxation
Title | Capital Gains Taxation PDF eBook |
Author | Michael Littlewood |
Publisher | Edward Elgar Publishing |
Pages | 449 |
Release | 2017-08-25 |
Genre | 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.
The Encyclopedia of Taxation & Tax Policy
Title | The Encyclopedia of Taxation & Tax Policy PDF eBook |
Author | Joseph J. Cordes |
Publisher | The Urban Insitute |
Pages | 522 |
Release | 2005 |
Genre | 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.
The Economic Effects of Capital Gains Taxation
Title | The Economic Effects of Capital Gains Taxation PDF eBook |
Author | United States. Congress. Joint Economic Committee |
Publisher | |
Pages | 20 |
Release | 1997 |
Genre | Capital gains tax |
ISBN |
OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches
Title | OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 173 |
Release | 2006-11-24 |
Genre | |
ISBN | 9264029508 |
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Capital Gains Taxation
Title | Capital Gains Taxation PDF eBook |
Author | Matt T. Zimmerman |
Publisher | |
Pages | 85 |
Release | 2012 |
Genre | Capital gains tax |
ISBN | 9781620810798 |
This book examines the effects and proposals of capital gains taxation. Tax legislation in 1997 reduced capital gains taxes on several types of assets, imposing a 20% maximum tax rate on long-term gains, a rate temporarily reduced to 15% for 2003-2008, which was extended for two additional years in 2006. There is also an exclusion of $500,000 ($250,000 for single returns) for gains on home sales. Some believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefiting higher income individuals and express concerns about the budget effects, particularly in future years.