Results 11 to 20 of about 4,606,840 (319)
Retrospective Capital Gains Taxation [PDF]
Financial Services Review, 1991 This paper presents a new approach to the taxation of capital gains that eliminates the deferral advantage of realization-based systems, along with the lock- in effect and tax-arbitrage possibilities associated with this deferral advantage.
Alan J. Auerbach
openaire +3 more sources
Capital Gains Overhang with a Dynamic Reference Point
Management Sciences, 2020 Financial models incorporating a reference point, such as the Capital Gains Overhang (CGO) model, typically assume it is fixed at the purchase price.
Christopher Riley +2 more
semanticscholar +1 more source
Finanse i Prawo Finansowe, 2022 The purpose of the article/hypothesis: The purpose of this article is to present the impact of capital gains tax on the returns of the two most popular cryptocurrencies: BITCOIN and Ethereum Classic (ETC).
Agata Gniadkowska-Szymańska +2 more
doaj +1 more source
BMJ Open, 2020 Objectives To examine long-term trends in acute myocardial infarction (AMI) incidence and survival among Aboriginal and non-Aboriginal people.Design Retrospective cohort study.Setting, participants All first AMI hospital cases and deaths due to ischaemic
Yuejen Zhao +4 more
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Further Thoughts on the Capital Gains Tax [PDF]
The School of Public Policy PublicationsThe paper illustrates why Canada’s Budget 2024 tax rules do not treat the earners of capital gains uniformly or fairly, because of inflation. The effective tax rates on real capital gains vary substantially among taxpayers depending upon the holding ...
Melville McMillan
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A dynamic partial equilibrium model of capital gains taxation
Journal of Finance and Data Science, 2023 We analyze a multi-period model of capital gains taxation with endogenous prices. Relative to an economy without taxation, a capital gains tax tends to lower prices and increase returns.
Stephen L. Lenkey, Timothy T. Simin
doaj +1 more source
Jurnal Akuntansi, 2014 The objective of this research is to analysis of liquidity, profitability, activity and solvability ratio on capital gains (loss) and dividend at Jakarta Stock Exchange.
Ardi Hamzah
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An investigation into the future of discretionary trusts in South Africa – An income tax perspective
Journal of Economic and Financial Sciences, 2014 Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures during 2013/
Sophia Brink, Leonard Willemse
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Capital gains in economic theory and national accounting
PSL Quarterly Review, 2013 Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital ...
J. STEINDL
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South African Journal of Economic and Management Sciences, 2001 Public Finance and Public Choice principles are used to analyze the ideological and practical basis for the proposed introduction of a Capital Gains Tax into the income tax system of South Africa.
Zane A. Spindler
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