Results 1 to 10 of about 4,606,840 (319)

Capital gains [PDF]

open access: yesInternational Journal of Economic Theory, 2006
We analyze a simple overlapping‐generations model with two capital goods. The dynamical system is defined by savings behavior and short‐run perfect‐foresight asset‐market clearing. Because lifetimes are finite, there is no transversality condition. If there is a bubble in asset pricing, it will burst in finite time: expectations will eventually be ...
Conraria, Luís Aguiar, Shell, Karl
core   +7 more sources

The uneven distribution of capital gains in times of socio-spatial inequality: Evidence from Swedish housing pathways between 1995 and 2010. [PDF]

open access: yesUrban Stud, 2018
Housing wealth is the largest component of wealth for a majority of Swedish households. Whereas investments in housing are merely defined by income, the returns on this investment (capital gains) are dependent on local housing market dynamics.
Wind B, Hedman L.
europepmc   +2 more sources

Recovery Capital Gains May Precede Craving Reduction in Opioid Use Disorder [PDF]

open access: yesSubstance Abuse and Rehabilitation, 2023
Nicholas L Bormann,1 Andrea N Weber,2,3 Benjamin Miskle,2,4 Stephan Arndt,2,5 Alison C Lynch2,6 1Psychiatry and Psychology, Mayo Clinic Health System, Albert Lea, MN, USA; 2Psychiatry, University of Iowa, Iowa City, Iowa, USA; 3Internal Medicine ...
Bormann NL   +4 more
doaj   +2 more sources

Rethinking How We Score Capital Gains Tax Reform

open access: yesTax Policy and the Economy, 2021
We argue the revenue potential from increasing tax rates on capital gains may be substantially greater than previously understood. First, many prior studies focus primarily on short-run taxpayer responses, and so miss revenue from gains that are deferred
Natasha Sarin   +3 more
semanticscholar   +1 more source

Trading Volume and Capital Gains Tax - Evidence from Selected Stock Markets with Different Characteristics

open access: yesFinanse i Prawo Finansowe, 2022
The purpose of the article/hypothesis: The goal of this paper is to investigate the relationship between capital gains tax paid by investors and the liquidity of the market, expressed by the trading volume.
Agata Gniadkowska-Szymańska   +1 more
doaj   +1 more source

The Effect of Dividends and Capital Gains on Underlying Assets in Green Sukuk

open access: yesJournal of Islamic Economics and Finance Studies, 2023
Underlying assets are one of the required instruments for issuing sukuk to attract investors to invest in the Sharia capital market. Green sukuk is one of the sharia investment instruments issued by companies for retail sukuk products and has the aim of ...
Agus Purnomo, Atika Zahra Maulida
doaj   +1 more source

Does Entrepreneurial 'Storytelling' Affect Startup 'Fundraising'?

open access: yesAAOS Transactions, 2022
To reveal the relationship between "storytelling" and "financing", this study replicates Martens's (2007) paper, which analyzed the prospectuses of 168 companies in the biotechnology, semiconductor, and Internet service provider industries listed on the
Yasutaka JIKUYA
doaj   +1 more source

The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates

open access: yesSocial Science Research Network, 2020
This paper uses an event study approach to estimate the effect of capital gains taxation on realizations at the state level, and then develops a framework for determining revenue-maximizing rates at the federal level.
Ole Agersnap, Owen M. Zidar
semanticscholar   +1 more source

Taxation of capital gains of companies from the alienation of shares [PDF]

open access: yesAnali Pravnog Fakulteta u Beogradu, 2017
The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art.
Popović Dejan, Ilić-Popov Gordana
doaj   +1 more source

A Comparative Analysis of the Treatment of Inflation in South African Capital Gains Tax and the Accrual Systems

open access: yesPotchefstroom Electronic Law Journal, 2023
Inflation is often defined as a continuous and considerable rise in prices in general. Recently it has become a focal point due to globally elevated levels of inflation.
Davin Olën, Henk Kloppers
doaj   +1 more source

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