Download or read book Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income From Capital Gains Classic Reprint written by U. S. Joint Committee On Taxation and published by Forgotten Books. This book was released on 2017-12-15 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income From Capital Gains The Joint Committee staff believes the principal reason for the difference in the two revenue estimates is the different predictions of how taxpayers will respond to a reduction in capital gains tax rates. In other words, the Joint Committee staff and Treasury differ in their judgments of the elasticity of taxpayer behavior. Both offices predict that the proposed rate reduction would result in an increased volume of sales of capital assets and, therefore, a substantial increase in the level of gain realizations. However, the Joint Committee staff does not believe this increase will be as large, in percentage terms, as does the Treasury. Specifically. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Explanation of methodology used to estimate proposals affecting the taxation of income from capital gains written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1990 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income from Capital Gains Jcs 12 90 written by United States Congress Joint Committee and published by Palala Press. This book was released on 2018-03-02 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book Explanation of Methodology Used to Estimate Proposals Affecting the Taxation of Income from Capital Gains written by United States Congress Joint Committee and published by Palala Press. This book was released on 2015-09-04 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book Explanation of the Methodology Used to Estimate Proposals Affecting the Taxation of Income from Capital Gains written by United States. Congress. Joint Committee on Taxation. 5 245 10 Explanation of the Methodology used to Estimate Proposals affecting the Taxation of Income from Capital Gains. Joint committee print and published by . This book was released on 1990 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Treatment of Capital Gains and Losses written by United States. Department of the Treasury. Tax Advisory Staff of the Secretary and published by . This book was released on 1951 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Report to Congress on the Capital Gains Tax Reductions of 1978 written by United States. Office of Tax Analysis and published by . This book was released on 1985 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax policy and capital formation written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1977 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fixing Capital Gains written by David F. Bradford and published by . This book was released on 1996 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: A great deal of effort and ingenuity has been addressed to patching holes in the income tax attributable to realization accounting. A classic instance of the problem is the headachescreated by capital gains, whereby the taxpayer can choose to postpone recognition of gain and accelerate recognition of loss (known as cherry picking). The inconsistencies resulting from realization accounting are most pronounced than in the taxation of financial instruments, especially requirements for income measurement rules based on realization that are `linear' in the sense that doubling a person's transactions will double the taxable income, and adding one set of transactions to another will result in the sum of the associated income. Under present realization conventions, the tax law cannot be linear because there would then be no limit on tax arbitrage profit via variations on borrowing with deductible interest and lending tax exempt. To focus on the principles, the paper assumes transactions are costless. In that case, it is shown that to deal with the intertemporal aspect requires virtually universal imputation of taxable interest income to basis. To deal with the risk aspect of the problem (lock-in and cherry picking) requires simply that the effective rate of tax on gains and losses be the same (not necessarily equal to the rate on intertemporal returns). A new method is proposed that satisfies the requirements for linear income measurement. It is shown that the retroactive taxation of gain devised by Alan Auerbach is a special case of the new approach (involving a zero effective rate of tax on gains and losses).
Download or read book Federal Income Tax Treatment of Capital Gains and Losses written by United States. Department of the Treasury and published by . This book was released on 1951 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Tax Treatment of Capital Gains written by Jane Gravelle and published by . This book was released on 1973 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Capital Gains written by American Institute of Certified Public Accountants. Federal Taxation Division and published by . This book was released on 1974 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Growth of Capital Classic Reprint written by Robert Giffen and published by Forgotten Books. This book was released on 2017-10-17 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Growth of Capital I must insist on this point all the more, because, Since my former paper was written, attention has, in fact, been withdrawn from the special object in view, and it has been thought, apparently, that such esti mates Of property can be used for miscellaneous purposes in a way which I believe most dangerous, and that they can be made with a degree of accuracy which I believe to be impossible. Country has been compared with country, and period with period, in the most reckless fashion, without any attention to the comparability of the data. Such figures have even been used Officially for the purpose of discussing the relative incidence of taxation on different kinds of property, real and personal being the kinds dis tinguished. I desire to record an emphatic protest against the employment of a method, which appears good enough for a Special purpose in the absence of anything better, for purposes of a totally different kind, where a different degree Of accuracy, which the figures are not susceptible of, may be necessary. Whether estimates of property, and the different kinds of it, can be made for such a purpose as dis cussing the incidence of taxation or the like practical objects, is a point at least on which I reserve my own Opinion. At any rate, those who make such estimates are bound in l'iminc to justify their method, and to prove that the necessary degree of accuracy for the purpose they have in View is obtainable. For any such purpose as that now in hand, comparatively rough estimates are all that are required, and com paratively rough estimates are all that it is proposed to make. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Capital Gains and the Revenue Estimation Process written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Joint Economic Committee (JEC), based in Washington, D.C., presents the full text of a paper entitled "Capital Gains and the Revenue Estimation Process," published in September 1995. The paper discusses the treatment of capital gains, in relation to fiscal policy, capital gains tax rate cuts, the impact of capital gains rate changes on federal revenues, and related issues regarding the effect of changing capital gains rates on behavior and economic activity.
Download or read book Capital Gains and the Federal Income Tax written by Thomas Sewall Adams and published by . This book was released on 1931 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Some Theoretical Aspects of the Federal Taxation of Capital Gains and Losses written by George F. Break and published by . This book was released on 1951 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Presenting a Program for Reform of Capital Gains Taxation written by John C. Davidson and published by . This book was released on 1968 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
