Author: Horst Siebert
Publisher: Routledge
ISBN: 1000309363
Category : Political Science
Languages : en
Pages : 281
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Book Description
This book surveys the theoretical issues that characterize the problem of reforming capital income taxes in an open economy. It explores the tax incentives and disincentives to investment in an open economy framework allowing cross-border portfolio and direct investment.
Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 132
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Book Description
Author: United States. Congress. House. Committee on Small Business
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 150
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Book Description
Author: Natasha Sarin
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
We argue the revenue potential from increasing tax rates on capital gains may be substantially greater than previously understood. First, many prior studies focus primarily on short-run taxpayer responses, and so miss revenue from gains that are deferred when rates change. Second, the composition of capital gains has shifted in recent years, such that the share of gains that are highly elastic to the tax rate has likely declined. Third, focusing on capital gains tax collection may understate fiscal spillovers from decreasing the preferential tax treatment for capital gains. Fourth, additional base-broadening reforms, like eliminating stepped-up basis and making charitable giving a realization event, will decrease the elasticity of the tax base to rate changes. Overall, we do not think the prevailing assumption of many in the scorekeeping community--that raising rates to top ordinary income levels would raise little revenue--is warranted. A crude calculation illustrates that raising capital gains rates to ordinary income levels could raise $1 trillion more revenue over a decade than other estimates suggest. Given the magnitudes at stake, scorekeeping procedures employed in evaluating capital gains should be made more transparent and be the subject of external professional debate and review.
Author: United States Congress
Publisher: Createspace Independent Publishing Platform
ISBN: 9781977842664
Category :
Languages : en
Pages : 162
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Book Description
Tax reform and the tax treatment of capital gains : joint hearing before the Committee on Ways and Means, U.S. House of Representatives and the Finance Committee, U.S. Senate, One Hundred Twelfth Congress, second session, September 20, 2012.
Author: Canada. Department of National Revenue. Taxation Division
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 100
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Book Description
Author:
Publisher: The American Assembly
ISBN:
Category : Taxation
Languages : en
Pages : 16
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Book Description
Author: William E. Simon
Publisher: American Enterprise Institute Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 72
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Book Description
Monograph proposing tax reform, especially income tax, in the USA - indicates decline in selected economic indicators, and objections to reform and suggests either comprehensive income tax or consumption tax as alternatives to the present system. References.
Author: Stephen Kirchner
Publisher:
ISBN: 9781864322163
Category : Capital gains tax
Languages : en
Pages : 16
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Book Description
"Argues for further reform of capital gains tax, building on the approach taken by the Ralph reforms a decade ago. Reform options include a flat tax rate for capital gains, the abolition of minimum holding periods for concessional tax treatment, and the reinstatement of the indexation of capital gains for inflation." - page 2.
Author: Michael Littlewood
Publisher: Edward Elgar Publishing
ISBN: 1784716022
Category : Law
Languages : en
Pages : 449
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Book Description
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
