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Capital Gains

The Struggle Is Eternal, 2018
This chapter follows Gloria Richardson’s ongoing intellectual development at Howard University in Washington, DC. Under the tutelage of intellectual giants such as E. Franklin Frazier, Rayford Logan, and Sterling Brown, Richardson broadened and sharpened her social, economic, and political philosophies.
J. R. Fitzgerald
semanticscholar   +3 more sources

Capital Gains

Tax Treaty Networks 1991, 2021
John S. Phillips
openaire   +2 more sources

Capital Gains

International Taxation, 2019
Nigam Nuggehalli
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Recent Trends in US Income Distributions in Tax Record Data Using More Comprehensive Measures of Income Including Real Accrued Capital Gains

Journal of Political Economy, 2021
Use of Internal Revenue Service (IRS) tax records improves researchers’ ability to track income trends, although the focus on taxable market income in this research excludes important income sources. Using IRS data in combination with other data sources,
Jeff Larrimore   +3 more
semanticscholar   +1 more source

Does Differential Taxation of Short-Term Relative to Long-Term Capital Gains Affect Long-Term Investment?

Journal of Accounting & Economics, 2020
Pressure from short-horizon investors can hurt investments in innovative, long-run value increasing projects. We explore the efficacy of a commonly proposed tax-based policy tool to mitigate this problem: imposition of differentially greater taxes on ...
Eric He   +3 more
semanticscholar   +1 more source

Capital Gains: [PDF]

open access: yes
Capital gains play an important, positive role in the inter-temporal allocation of resources, but they can also be a source of economic instability. We analyze a simple overlapping-generations economy with two capital goods and irreversible investment ...
Aguiar-Conraria, Luis, Shell, Karl
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