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Capital Gains Taxes and Asset Prices: Capitalization or Lock‐in? [PDF]
The Journal of Finance, 2006 ABSTRACTThis paper demonstrates that the equilibrium impact of capital gains taxes reflects both the capitalization effect (i.e., capital gains taxes decrease demand) and the lock‐in effect (i.e., capital gains taxes decrease supply). Depending on time periods and stock characteristics, either effect may dominate.
Zhonglan Dai +3 more
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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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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
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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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Is it Possible to Tax the Super-Rich?
LSE Public Policy Review, 2022 A major constraint on progressive tax reform is that somehow, the richest always seem to find ways not to pay. Is this inevitable? Focusing on the UK context, I begin by reviewing two past attempts to raise taxes on those at the top – the changes to the
Andy Summers
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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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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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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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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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