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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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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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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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Is a transactions tax an effective means to stabilize the foreign exchange market?
PSL Quarterly Review, 2012 The desirability of a transactions tax in the foreign exchange market, or Tobin tax, depends on whether the tax deters short-term, destabilizing trade.
Andrea Terzi
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TAX MANAGEMENT IN CROSS-BORDER MERGERS
Ekonomia i Prawo, 2011 Tax management is one of the essential aspects of mergers. Mergers of companies that are residents of different Member States are not hampered by disadvantages arising from the tax provisions; it applies to income-, capital-, as well as to value added ...
Marcin Jamroży
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Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes +2 more
wiley +1 more source
Reducing the Deficit by Increasing Individual Income Tax Rates [PDF]
, 2012 Estimates impact on debt-to-GDP ratio of raising all individual income tax rates, including the capital gains tax; raising the top three rates and leaving capital gains rate unchanged; and raising the top two rates and leaving capital gains ...
Eric J. Toder +2 more
core
THE REVENUES FROM TAXATION OF HOUSEHOLD CAPITAL IN EU MEMBER STATES. EVOLUTIONS AND EFFECTS AT THE MACROECONOMIC LEVEL [PDF]
Financial StudiesIn this paper, we consider the analysis of tax revenues from household capital at the level of EU states, in the period 2015-2023, respectively, those regarding property taxation, capital gains from the population/ individuals, as well as the effects of ...
Nicoleta Mihăilă
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Markets Mitigate Land‐Use Competition From Energy Crops and Increase Farm Revenues
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Meeting the US Sustainable Aviation Fuel Grand Challenge target of 35 billion gal annually by 2050 will require an estimated 380 million–700 million dry tons of agricultural biomass feedstock. This study evaluates the implications of large‐scale biomass production for land use, crop production, and market outcomes under mature market ...
Daniel G. De La Torre Ugarte +2 more
wiley +1 more source
Capital gains in economic theory and national accounting
PSL Quarterly Review, 2013 Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital ...
J. STEINDL
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