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How burdensome are capital gains taxes? [PDF]
Journal of Public Economics, 1987 Several recent and provocative studies have described portfolio trading strategies which permit investors to avoid all taxes on capital gains and to shelter a substantial part of their ordinary income as well. Other studies adopt the more traditional view that the capital gains tax raises the effective tax burden on capital income.
James M. Poterba
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Impacts of Taxation on Economic Growth in Africa in 2008-2018 - Panel Data Analysis
JDE (Journal of Developing Economies), 2023 The debate over the effectiveness of taxes as a tool for promoting economic growth still needs to be solved, with several studies indicating mixed effects of taxes on economic growth.
Mercy Kessy, Ni Made Sukartini
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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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Vilnius University Open Series, 2023 In 2021, there are reportedly 2,755 billionaires on Earth, with an estimated total net worth of $13.1 trillion. Every year the newspaper Forbes conducts the list of World Billionaires, but we need to acknowledge that, not all billionaires and their ...
Agnė Smagurauskaitė +1 more
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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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THE TRANSITION FROM INDUSTRIAL CAPITALISM TO A FINANCIALIZED BUBBLE ECONOMY
World Review of Political Economy, 2010 For the past decade the US economy has been driven not by industrial investment but by a real estate bubble. As the economy's largest asset category, real estate generates most of the economy's capital gains. The gains are the aim
Michael Hudson
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Capital gains tax in South Africa: Perceptions of fairness?
South African Journal of Economic and Management Sciences, 2014 Regulatory developments are often presented as being in the public interest but recent studies on corporate governance have suggested otherwise. In some cases, regulatory change is driven more by the self-interest of the political elite than by the need ...
Warren Maroun +2 more
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The relationship between investor tax preferences and the payout methods of JSE listed companies
South African Journal of Economic and Management Sciences, 2022 Background: Investor tax preference parameters have been included as an explanatory variable for changes in payout methods in developed countries. There is, however, a lack of research in this area in developing countries.
Rudie Nel +2 more
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Solving housing issue as basis for tax reliefs in the Serbian system of personal income tax [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2017 In this paper the authors analyze legal and economic aspect of the tax reliefs related to solving housing issue in the Serbian system of personal income tax, i.e. capital gains tax. The aim of the paper is to analyze from the legal and economic viewpoint
Cvjetković Cvjetana M., Baturan Luka O.
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Учёт. Анализ. Аудит, 2022 The tax system of any country as a tool to fill the budget is never static, constantly subject to development and improvement, so it is relevant to study and apply its progressive elements used by different states. The subject of the study is the current
E. Yu. Sidorova
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