Author: Alan D. Viard
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 44
Book Description
The Incidence and Asset-pricing Effects of Realization-based Capital Gains Taxes
Author: Alan D. Viard
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 44
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 44
Book Description
The Economic Effects of Capital Gains Taxation
Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20
Book Description
International Evidence on the Effects of Having No Capital Gains Taxes
Author: Fraser Institute (Vancouver, B.C.)
Publisher: The Fraser Institute
ISBN: 0889751897
Category : Capital gains tax
Languages : en
Pages : 36
Book Description
Publisher: The Fraser Institute
ISBN: 0889751897
Category : Capital gains tax
Languages : en
Pages : 36
Book Description
Debt Bias and Other Distortions
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498335926
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
Publisher: International Monetary Fund
ISBN: 1498335926
Category : Business & Economics
Languages : en
Pages : 41
Book Description
Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
International Bibliography of Economics
Author: Compiled by the British Library of Political and Economic Science
Publisher: Psychology Press
ISBN: 9780415262361
Category : Business & Economics
Languages : en
Pages : 720
Book Description
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
Publisher: Psychology Press
ISBN: 9780415262361
Category : Business & Economics
Languages : en
Pages : 720
Book Description
IBSS is the essential tool for librarians, university departments, research institutions and any public or private institution whose work requires access to up-to-date and comprehensive knowledge of the social sciences.
Indexing Capital Gains
Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 66
Book Description
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 66
Book Description
Tax Policy and the Economy
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 200
Book Description
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 200
Book Description
Methods of Estimating the Impact of Federal Fiscal Policies on Federal Revenues
Author: United States. Congress. Senate. Committee on Finance
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 92
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 92
Book Description
Asset Pricing Theory
Author: Costis Skiadas
Publisher: Princeton University Press
ISBN: 1400830141
Category : Business & Economics
Languages : en
Pages : 363
Book Description
Asset Pricing Theory is an advanced textbook for doctoral students and researchers that offers a modern introduction to the theoretical and methodological foundations of competitive asset pricing. Costis Skiadas develops in depth the fundamentals of arbitrage pricing, mean-variance analysis, equilibrium pricing, and optimal consumption/portfolio choice in discrete settings, but with emphasis on geometric and martingale methods that facilitate an effortless transition to the more advanced continuous-time theory. Among the book's many innovations are its use of recursive utility as the benchmark representation of dynamic preferences, and an associated theory of equilibrium pricing and optimal portfolio choice that goes beyond the existing literature. Asset Pricing Theory is complete with extensive exercises at the end of every chapter and comprehensive mathematical appendixes, making this book a self-contained resource for graduate students and academic researchers, as well as mathematically sophisticated practitioners seeking a deeper understanding of concepts and methods on which practical models are built. Covers in depth the modern theoretical foundations of competitive asset pricing and consumption/portfolio choice Uses recursive utility as the benchmark preference representation in dynamic settings Sets the foundations for advanced modeling using geometric arguments and martingale methodology Features self-contained mathematical appendixes Includes extensive end-of-chapter exercises
Publisher: Princeton University Press
ISBN: 1400830141
Category : Business & Economics
Languages : en
Pages : 363
Book Description
Asset Pricing Theory is an advanced textbook for doctoral students and researchers that offers a modern introduction to the theoretical and methodological foundations of competitive asset pricing. Costis Skiadas develops in depth the fundamentals of arbitrage pricing, mean-variance analysis, equilibrium pricing, and optimal consumption/portfolio choice in discrete settings, but with emphasis on geometric and martingale methods that facilitate an effortless transition to the more advanced continuous-time theory. Among the book's many innovations are its use of recursive utility as the benchmark representation of dynamic preferences, and an associated theory of equilibrium pricing and optimal portfolio choice that goes beyond the existing literature. Asset Pricing Theory is complete with extensive exercises at the end of every chapter and comprehensive mathematical appendixes, making this book a self-contained resource for graduate students and academic researchers, as well as mathematically sophisticated practitioners seeking a deeper understanding of concepts and methods on which practical models are built. Covers in depth the modern theoretical foundations of competitive asset pricing and consumption/portfolio choice Uses recursive utility as the benchmark preference representation in dynamic settings Sets the foundations for advanced modeling using geometric arguments and martingale methodology Features self-contained mathematical appendixes Includes extensive end-of-chapter exercises
Tax Policy and the Economy, Volume 36
Author: Robert A. Moffitt
Publisher: University of Chicago Press
ISBN: 0226821781
Category : Business & Economics
Languages : en
Pages : 231
Book Description
This volume presents five new studies on current topics in taxation and government spending. Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick study how investors respond to taxes on capital gains, whether their incentives to invest are affected by those taxes, and whether that responsiveness has changed over time. Ethan Rouen, Suresh Nallareddy, and Juan Carlos Suárez Serrato revisit the question of whether cuts to corporate taxes increase income inequality, bringing new data and new statistical techniques to generate fresh findings. Alan Auerbach and William Gale investigate whether the advantages and disadvantages of different types of taxation are affected when interest rates stay low for long periods, as has been the case in the U.S. for many years. Nora Gordon and Sarah Reber study the distributional impact of emergency subsidies to schools made by the federal government during the recent COVID pandemic and whether those subsidies were sufficient to cover the increased school costs induced by the pandemic. Jacob Goldin, Elaine Maag, and Katherine Michelmore investigate the fiscal cost of an expansion of the U.S. child tax credit, which has been discussed extensively in policy circles recently. They take into account not only the direct expenditure on the allowance but how cost is affected by the existence of work incentives and by possible beneficial effects on childrens’ adult earnings.
Publisher: University of Chicago Press
ISBN: 0226821781
Category : Business & Economics
Languages : en
Pages : 231
Book Description
This volume presents five new studies on current topics in taxation and government spending. Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick study how investors respond to taxes on capital gains, whether their incentives to invest are affected by those taxes, and whether that responsiveness has changed over time. Ethan Rouen, Suresh Nallareddy, and Juan Carlos Suárez Serrato revisit the question of whether cuts to corporate taxes increase income inequality, bringing new data and new statistical techniques to generate fresh findings. Alan Auerbach and William Gale investigate whether the advantages and disadvantages of different types of taxation are affected when interest rates stay low for long periods, as has been the case in the U.S. for many years. Nora Gordon and Sarah Reber study the distributional impact of emergency subsidies to schools made by the federal government during the recent COVID pandemic and whether those subsidies were sufficient to cover the increased school costs induced by the pandemic. Jacob Goldin, Elaine Maag, and Katherine Michelmore investigate the fiscal cost of an expansion of the U.S. child tax credit, which has been discussed extensively in policy circles recently. They take into account not only the direct expenditure on the allowance but how cost is affected by the existence of work incentives and by possible beneficial effects on childrens’ adult earnings.