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Capital gains taxes after tax reform
The Journal of Portfolio Management, 1987T his paper compares the effects of indexation of capital gains and the traditional exclusion of a part of capital gains in light of the tax reform enacted by Congress in 1986. The 1986 Tax Reform Act lowered marginal tax rates on ordinary income for most taxpayers, but it raised tax rates on capital gains.
Alan K. Severn +2 more
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2017
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 ...
Kathryn Wright +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 ...
Kathryn Wright +6 more
openaire +1 more source
2019
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 ...
Kathryn Wright +6 more
openaire +1 more source
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 ...
Kathryn Wright +6 more
openaire +1 more source
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.
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1978
This tax was introduced by FA 1965, which has been amended by subsequent legislation. The ICTA 1970, the consolidated tax legislation, does not include CGT.
J. R. Poole, P. G. D. Kiers
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This tax was introduced by FA 1965, which has been amended by subsequent legislation. The ICTA 1970, the consolidated tax legislation, does not include CGT.
J. R. Poole, P. G. D. Kiers
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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.
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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.
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1978
Capital gains are those arising from the disposal of capital assets. They are taxed in the United Kingdom by virtue of Part III of the Finance Act 1965, and Schedules 6–10 as amended by subsequent Income Tax Acts. The basis of the tax is the gain made from the disposal of an asset over the value that has accrued since 5 April 1965 or the date of ...
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Capital gains are those arising from the disposal of capital assets. They are taxed in the United Kingdom by virtue of Part III of the Finance Act 1965, and Schedules 6–10 as amended by subsequent Income Tax Acts. The basis of the tax is the gain made from the disposal of an asset over the value that has accrued since 5 April 1965 or the date of ...
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CAPITAL GAINS TAX POLICY TOWARD ENTREPRENEURSHIP
National Tax Journal, 1989Presents evidence on the source of funds to the venture capital industry and documents the relatively minor role played by individual investors. Places capital gains on venture investments in context and compares their total value with the value of all realized gains.
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