Download or read book The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains written by Martin Feldstein and published by . This book was released on 1981 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides the first econometric analysis of the effect of taxation on the realization of capital gains. The analysis thus extends and complements the earlier study by Feldstein and Yitzhaki [1978] of the effect of taxation on the selling of corporate stock. The present analysis, using a large, new body of data obtained from individual tax returns, supports the earlier finding that corporate stock sales are quite sensitive to tax rates and then shows that the effect on the realization of capital gains is even stronger.
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.
Download or read book The Economic Effects of Taxing Capital Income written by Jane Gravelle and published by MIT Press. This book was released on 1994 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Effects of Taxation on Capital Accumulation written by Martin Feldstein and published by University of Chicago Press. This book was released on 2009-05-15 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.
Download or read book The Economic Effects of Capital Gains Taxation written by United States. Congress. Joint Economic Committee and published by . This book was released on 1997 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book How Capital Gains Tax Rates Affect Revenues written by and published by . This book was released on 1988 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Gains Taxation and Corporate Investment written by David A. Weisbach and published by . This book was released on 2016 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the interaction of dividend taxes and capital gains taxes on the sale of stock. Using a model of the new view of dividend taxation modified to incorporate realization-based capital gains and losses on stock, it shows that there are two interactions that effect the timing of dividend payments. First, there is an incentive to distribute dividends prior to realizing gain on a stock sale. Second, the timing of dividends is affected by considerations parallel to the standard lock-in effects for sales. Finally the paper shows that if there are tax clienteles, the new view no longer holds. The conclusions have a number of policy implications and also may affect empirical strategies used to identify the new view.
Download or read book Capital Gains Minimal Taxes written by Kaye A. Thomas and published by Fairmark Press Inc.. This book was released on 2004 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.
Download or read book Indexing Capital Gains written by and published by . This book was released on 1990 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proposals and Issues Relating to Taxation of Capital Gains and Losses written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1990 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Taxation on Capital Gains Realizations written by William Merritt Shobe and published by . This book was released on 1991 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Capital Gains written by Krister Andersson and published by International Monetary Fund. This book was released on 1991-10-01 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Effects of Taxation written by John Keith Butters and published by Boston : Graduate School of Business Administration, Harvard University. This book was released on 1953 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treatment of Capital Gains and Losses written by and published by . This book was released on 1989 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Incidence and Asset pricing Effects of Realization based Capital Gains Taxes written by Alan D. Viard and published by . This book was released on 1997 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treatment of Capital Gains and Losses written by United States. Congress. Joint Committee on Taxation and published by Congress. This book was released on 1997 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Treatment of Capital Gains and Losses written by and published by . This book was released on 1995 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
