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Author:
Publisher: Accommodation Times
ISBN: 8190691414
Category :
Languages : en
Pages : 101
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Book Description
Author:
Publisher: Accommodation Times
ISBN: 8190691414
Category :
Languages : en
Pages : 101
Get Book Here
Book Description
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1451948638
Category : Business & Economics
Languages : en
Pages : 28
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Book Description
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.
Author: J. Brian Morcom
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 140
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Book Description
Author: David E. Williams
Publisher:
ISBN: 9780863253324
Category : Capital gains tax
Languages : en
Pages : 255
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Book Description
The valuable private residence relief (PRR) from Capital Gains Tax contains traps for the unwary and opportunities for the well-informed. This book provides a survey of the statute and case law, together with practical guidance on tax planning and the conduct of disputed cases with Inspectors of Taxes and District Valuers. This second edition has been updated to take account of the Taxation of Chargeable Gains Act 1992 and recent developments such as: staff accommodation following the decision in Lewis (HMIT) v Lady Rook in the Court of Appeal; and Inland Revenue interpretations on gardens and land. The book explains points such as: how much of the land held with a house may be sold tax-free; whether it is possible to sell part of a large garden, yet remain in occupation of the house and still pay no CGT; when staff houses attract CGT (updated to take account of recent Court decisions in this area); whether it is possible to have an allowable CGT loss; how PRR interacts with roll-over and hold-over relief, IHT saving schemes and interest relief; and the implications of marriage breakdown.
Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
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Book Description
"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.
Author: Leonard Burman
Publisher: Brookings Inst Press
ISBN: 9780815712695
Category : Business & Economics
Languages : en
Pages : 196
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Book Description
In this book, Leonard E. Burman cuts through the political rhetoric to present the facts. He explains the complex rules that govern the taxation of capital gains and examines the kinds of assets that produce them and the factors that can lead to gains or losses. He then explores how the taxation of capital gains affects federal tax receipts, savings, investment, and economic growth. Data from numerous sources help the reader navigate the thorny issues of the fairness of taxing gains (or not taxing them). Burman concludes by weighing the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.
Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20
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Book Description
Author: Fraser Institute (Vancouver, B.C.)
Publisher: The Fraser Institute
ISBN: 0889751897
Category : Capital gains tax
Languages : en
Pages : 36
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Book Description
Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 132
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Book Description
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12
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Book Description
