Results 11 to 20 of about 776,340 (305)
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. The new method still taxes capital gains only upon realization but, effectively by charg- ing interest on ...
Alan J. Auerbach
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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
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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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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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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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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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Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility [PDF]
, 2009 The influence of capital gains taxes on investment decisions is a central issue of accounting and public finance research. However, the implications of capital gains taxes on investors' willingness to invest in irreversible projects with entry and exit ...
Niemann, Rainer, Sureth, Caren
core +4 more sources
Dynamic effect of fiscal policy on wealth inequality: Evidence from middle-income countries
Cogent Economics & Finance, 2022 The study examined the dynamic effect of fiscal policy on wealth inequality in middle-income countries using panel data from 2010 to 2018 and the system Generalized Method of Moments (GMM) method.
Goodness C. Aye, Nicholas M. Odhiambo
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Earnings and capital management by Latin American banks through financial instruments
Revista Ambiente Contábil, 2022 Purpose: The purpose of this study is to assess whether banks in Latin America make use of unrealized gains and losses through financial instruments, recorded as other comprehensive income, when engaging in earnings management and capital resource ...
José Alves de Carvalho +3 more
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INVESTMENT FUNDS INDUSTRY IN ROMANIA [PDF]
Global Economic Observer, 2013 Capital market offers those who study it and those who use it as traders or as investors, a feature similar to a paradox. Her specific routine operations are regulated to the level of detail bylaws, instructions, procedures or measures layouts while ...
Adela Ionescu
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