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Will centralized drug procurement policy improve enterprises' total factor productivity? [PDF]
Front Public HealthLi X, Tao R, Zou W, Jin Y.
europepmc +1 more source
Global Fields and Migration Regimes: Citizenship by Investment. [PDF]
Br J SociolSurak K.
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Capital Gains Taxes, Irreversible Investment, and Capital Structure [PDF]
, 2004 Personal taxation can be an important determinant of corporate investment and financing decisions if the marginal investor is taxed. I develop a dynamic capital budgeting model under realization-based capital gains taxation that highlights distinct cross-sectional and time-series implications.
Norman Schürhoff
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Asia-Pacific Tax Bulletin, 2012
The Taiwan Legislative Yuan passed in July 2012 amendments to the Income Tax Act and Income Basic Tax Act which will effectively resume capital gains tax on security transactions starting 2013. The last time Taiwan taxed on such capital gains was in 1989 and it lasted only a year.
M.(Michael) Wong, D.(Dennis) Lee
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The Taiwan Legislative Yuan passed in July 2012 amendments to the Income Tax Act and Income Basic Tax Act which will effectively resume capital gains tax on security transactions starting 2013. The last time Taiwan taxed on such capital gains was in 1989 and it lasted only a year.
M.(Michael) Wong, D.(Dennis) Lee
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2021
Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Clare Firth +6 more
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Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Clare Firth +6 more
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2004
The capital gains tax is assessed when certain assets1 are sold at a “profit.” For example, let’s say that an individual (or corporation) bought 100 shares of stock in 1975 for $1,000 and sold the stock in 1993 for $1,500. The “profit” on the. sale is $500. If the capital gains tax is 30%,2 then the tax liability is $150 (30% of $500).
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The capital gains tax is assessed when certain assets1 are sold at a “profit.” For example, let’s say that an individual (or corporation) bought 100 shares of stock in 1975 for $1,000 and sold the stock in 1993 for $1,500. The “profit” on the. sale is $500. If the capital gains tax is 30%,2 then the tax liability is $150 (30% of $500).
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2020
Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Jennifer Seymour +6 more
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Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Jennifer Seymour +6 more
openaire +1 more source
Capitalization of capital gains taxes
2015We argue that the tax capitalization effect is a function of the attention of market participants. Market reactions can therefore be driven not only by the announcement dates of tax events but also by factors influencing the dissemination of tax information, such as deadlines and media reports.
Eichfelder, Sebastian, Lau, Mona
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