Results 241 to 250 of about 364,795 (306)

Bilateral tax competition in double tax treaties between developed and developing countries. [PDF]

Int Tax Public Financ
Petkova K, Stasio A, Zagler M.
europepmc   +1 more source

Embedding equitable placement opportunities in undergraduate science degrees. [PDF]

Front Med (Lausanne)
Wiredu-Boakye D, Dhayal S, Smith S, Reza MM.   +3 more
europepmc   +1 more source

Systematic review on the use of cost-benefit analysis to evaluate food environment interventions. [PDF]

Expert Rev Pharmacoecon Outcomes Res
Osifowora B, Fu L, Oppong R, Frew E.
europepmc   +1 more source

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Capital Gains Tax

2012
Die Vermogenszuwachssteuer wurde zum 6. April 1965 durch James Callaghan durch den Finance Act 1965 eingefuhrt. Bereits zuvor unterfielen Vermogenszuwachse der Besteuerung. Jedoch wurden sie bis zur Einfuhrung der Capital Gains Tax der Einkommenssteuer unterworfen.
exaly   +2 more sources

Capital Gains Tax

2013
exaly   +3 more sources

Capitalization of capital gains taxes

2015
We 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
openaire   +4 more sources

CAPITAL GAINS TAXATION AND TAX REFORM [PDF]

National Tax Journal, 1989
sociated with capital gains taxation, how Under a Haig-Simons income tax, cap- these would be affected by a reduction in ital gains would be indexed for inflation capital gains tax rates, and the other poland taxed on accrual, with gains and losses icies available to lessen such distortions. treated symmetrically.
openaire   +1 more source

Tax Evasion, Capital Gains Taxes, and the Housing Market

SSRN Electronic Journal, 2018
Abstract In this study, we exploit a policy shock that differentially increased capital gains taxes for housing units with holding period less than 5 years, and document tax avoidance and tax evasion in the residential resale market in China. We show suggestive evidence that after the capital gains tax increase, resale transactions exhibit more ...
Sumit Agarwal, Keyang Li, Yu Qin, Jing Wu, Jubo Yan   +4 more
openaire   +1 more source