Implications of a Lower Capital Gains Tax Rate in the United States

Download Implications of a Lower Capital Gains Tax Rate in the United States PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451948638
Total Pages : 28 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Implications of a Lower Capital Gains Tax Rate in the United States by : International Monetary Fund

Download or read book Implications of a Lower Capital Gains Tax Rate in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1989-12-13 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the literature on the revenue implications of a lower capital gains tax rate in the United States. The existing empirical research indicates that the timing of realizations is sensitive to tax changes but is inconclusive on the long-run revenue implications. No study claims that tax revenues would increase very much on a permanent basis. The paper concludes that other aspects of a lower capital gains tax rate deserves more attention, in particular its impact on resource allocation and tax arbitrage.

Implications of a Lower Capital Gains Tax Rate in the United States

Download Implications of a Lower Capital Gains Tax Rate in the United States PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 23 pages
Book Rating : 4.:/5 (119 download)

DOWNLOAD NOW!


Book Synopsis Implications of a Lower Capital Gains Tax Rate in the United States by : Krister Andersson

Download or read book Implications of a Lower Capital Gains Tax Rate in the United States written by Krister Andersson and published by . This book was released on 1989 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Statements on Economic Effects of Changes in the Taxation of Capital Gains

Download Statements on Economic Effects of Changes in the Taxation of Capital Gains PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Statements on Economic Effects of Changes in the Taxation of Capital Gains by : United States. Congress. Senate. Committee on Finance

Download or read book Statements on Economic Effects of Changes in the Taxation of Capital Gains written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1978 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Encyclopedia of Taxation & Tax Policy

Download The Encyclopedia of Taxation & Tax Policy PDF Online Free

Author :
Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)

DOWNLOAD NOW!


Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes

Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

How Capital Gains Tax Rates Affect Revenues

Download How Capital Gains Tax Rates Affect Revenues PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


Book Synopsis How Capital Gains Tax Rates Affect Revenues by :

Download or read book How Capital Gains Tax Rates Affect Revenues written by and published by . This book was released on 1988 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt:

International Evidence on the Effects of Having No Capital Gains Taxes

Download International Evidence on the Effects of Having No Capital Gains Taxes PDF Online Free

Author :
Publisher : The Fraser Institute
ISBN 13 : 0889751897
Total Pages : 36 pages
Book Rating : 4.8/5 (897 download)

DOWNLOAD NOW!


Book Synopsis International Evidence on the Effects of Having No Capital Gains Taxes by : Fraser Institute (Vancouver, B.C.)

Download or read book International Evidence on the Effects of Having No Capital Gains Taxes written by Fraser Institute (Vancouver, B.C.) and published by The Fraser Institute. This book was released on 2001 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Labyrinth of Capital Gains Tax Policy

Download The Labyrinth of Capital Gains Tax Policy PDF Online Free

Author :
Publisher : Brookings Institution Press
ISBN 13 : 0815714955
Total Pages : 209 pages
Book Rating : 4.8/5 (157 download)

DOWNLOAD NOW!


Book Synopsis The Labyrinth of Capital Gains Tax Policy by : Leonard E. Burman

Download or read book The Labyrinth of Capital Gains Tax Policy written by Leonard E. Burman and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.

Taxation of Capital Gains

Download Taxation of Capital Gains PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451948042
Total Pages : 29 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Taxation of Capital Gains by : Krister Andersson

Download or read book Taxation of Capital Gains written by Krister Andersson and published by International Monetary Fund. This book was released on 1991-10-01 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the main issues that needs to be addressed in the taxation of capital gains. The main focus of the paper is on the tax treatment of capital gains in the United States. The impact of inflation on asset values and the taxation of gains have led to calls for an inflation-adjusted taxation of capital gains. Others have called for the exclusion of a part of the nominal gains from taxation. This paper argues that if the exclusion method is used, the exclusion rate should increase as the holding period gets longer.

Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

Download Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451961928
Total Pages : 64 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States by : International Monetary Fund

Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.

The Elimination of the Capital Gains Differential for Individuals and Its Impact on Small Business Capital Formation

Download The Elimination of the Capital Gains Differential for Individuals and Its Impact on Small Business Capital Formation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 276 pages
Book Rating : 4.0/5 (18 download)

DOWNLOAD NOW!


Book Synopsis The Elimination of the Capital Gains Differential for Individuals and Its Impact on Small Business Capital Formation by : United States. Congress. Senate. Committee on Small Business

Download or read book The Elimination of the Capital Gains Differential for Individuals and Its Impact on Small Business Capital Formation written by United States. Congress. Senate. Committee on Small Business and published by . This book was released on 1986 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Treatment of Capital Gains

Download Tax Treatment of Capital Gains PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.0/5 (1 download)

DOWNLOAD NOW!


Book Synopsis Tax Treatment of Capital Gains by : United States. Congress. Senate. Committee on Finance

Download or read book Tax Treatment of Capital Gains written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1995 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.

Indexing Capital Gains

Download Indexing Capital Gains PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 66 pages
Book Rating : 4.:/5 (327 download)

DOWNLOAD NOW!


Book Synopsis Indexing Capital Gains by :

Download or read book Indexing Capital Gains written by and published by . This book was released on 1990 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Treatment of Capital Gains and Losses

Download Tax Treatment of Capital Gains and Losses PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.0/5 (6 download)

DOWNLOAD NOW!


Book Synopsis Tax Treatment of Capital Gains and Losses by : United States. Congress. Senate. Committee on Finance

Download or read book Tax Treatment of Capital Gains and Losses written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1997 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economic Effects of Capital Gains Taxation

Download The Economic Effects of Capital Gains Taxation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 20 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Economic Effects of Capital Gains Taxation by : United States. Congress. Joint Economic Committee

Download or read book The Economic Effects of Capital Gains Taxation written by United States. Congress. Joint Economic Committee and published by . This book was released on 1997 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Withholding and Estimated Tax

Download Tax Withholding and Estimated Tax PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (3 download)

DOWNLOAD NOW!


Book Synopsis Tax Withholding and Estimated Tax by :

Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Report to Congress on the Capital Gains Tax Reductions of 1978

Download Report to Congress on the Capital Gains Tax Reductions of 1978 PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.:/5 (2 download)

DOWNLOAD NOW!


Book Synopsis Report to Congress on the Capital Gains Tax Reductions of 1978 by : United States. Office of Tax Analysis

Download or read book Report to Congress on the Capital Gains Tax Reductions of 1978 written by United States. Office of Tax Analysis and published by . This book was released on 1985 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Capital Gains Taxation

Download Capital Gains Taxation PDF Online Free

Author :
Publisher :
ISBN 13 : 9781620810767
Total Pages : 0 pages
Book Rating : 4.8/5 (17 download)

DOWNLOAD NOW!


Book Synopsis Capital Gains Taxation by : Matt T. Zimmerman

Download or read book Capital Gains Taxation written by Matt T. Zimmerman and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the effects and proposals of capital gains taxation. Tax legislation in 1997 reduced capital gains taxes on several types of assets, imposing a 20% maximum tax rate on long-term gains, a rate temporarily reduced to 15% for 2003-2008, which was extended for two additional years in 2006. There is also an exclusion of $500,000 ($250,000 for single returns) for gains on home sales. Some believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticise lower capital gains taxes as benefiting higher income individuals and express concerns about the budget effects, particularly in future years.