Results 1 to 10 of about 362,938 (290)

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

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

Potchefstroom 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

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

Anali 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

Selected Cryptocurrency Returns and Capital Gains Tax - Based on the Example of Countries with Varying Degrees of Legal Regulations Concerning Cryptocurrencies

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, Bojana Olgić Draženović, Stella Suljic Nikolaj   +2 more
doaj   +1 more source

The trend and composition of payout methods over a period of tax reform: Evidence from JSE-listed companies

Acta Commercii, 2021
Orientation: This study investigated the trend and composition of total payout distributed by companies listed on the Johannesburg Stock Exchange (JSE) over a period of tax reform.
Rudie Nel, Nicolene Wesson
doaj   +1 more source

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

Finanse 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, Mariya Gubareva   +1 more
doaj   +1 more source

CONCEPTUAL BASIS OF TAX POLICY FORMATION IN THE GLOBALIZATION CONDITIONS

Baltic Journal of Economic Studies, 2020
The purpose of the article is to analyze the tax systems of the countries of the European Union and Ukraine, the impact of individual indicators of the tax system on the economies development, study the possibility of applying the accumulated experience.
Svetlana Khalatur, Olena Trokhymets, Oleksandr Karamushka   +2 more
doaj   +1 more source

Further Thoughts on the Capital Gains Tax [PDF]

The School of Public Policy Publications
The 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
doaj   +1 more source

Penny wise and pound foolish: capital gains tax and trading volume on the Zagreb Stock Exchange

Public Sector Economics, 2020
This paper analyses the effects of a recently introduced capital gains tax on the trading volume on the Zagreb Stock Exchange. Using three different methodological approaches - event study methodology, regression discontinuity design and panel ...
Tomislav Globan, Tihana Skrinjaric
doaj   +1 more source

Effects of a capital gains tax on asset pricing

Business Research, 2017
I extend and generalize the work of Kruschwitz and Löffler (BuR—Business Research 2(2):171–178, 2009). I find that, with a zero risk-free rate, the implicit price of capital gains tax payments is zero.
Marko Volker Krause
doaj   +1 more source