How Capital Gains Tax Rates Affect Revenues

How Capital Gains Tax Rates Affect Revenues PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 132

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How Capital Gains Tax Rates Affect Revenues

How Capital Gains Tax Rates Affect Revenues PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 132

Get Book Here

Book Description


The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF 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.

International Evidence on the Effects of Having No Capital Gains Taxes

International Evidence on the Effects of Having No Capital Gains Taxes PDF Author: Fraser Institute (Vancouver, B.C.)
Publisher: The Fraser Institute
ISBN: 0889751897
Category : Capital gains tax
Languages : en
Pages : 36

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The Economic Effects of Taxing Capital Income

The Economic Effects of Taxing Capital Income PDF Author: Jane Gravelle
Publisher: MIT Press
ISBN: 9780262071581
Category : Business & Economics
Languages : en
Pages : 370

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Book Description
How should capital income be taxed to achieve efficiency and equity? In this detailed study, tax policy analyst Jane Gravelle, brings together comprehensive estimates of effective tax rates on a wide variety of capital by type, industry, legal form, method of financing, and across time. These estimates are combined with a history and survey of issues regarding capital income taxation that are aimed especially at bringing the findings of economic theory and recent empirical research to nonspecialists and policymakers. Many of the topics treated have been the subject of policy debate and legislation over the last ten or fifteen years.Should capital income be taxed at all? And, if capital income is to be taxed, what is the best way to do it? Gravelle devotes two chapters to the first question, and then, in answer to the second question, covers a broad range of topics - corporate taxation, tax neutrality, capital gains taxes, tax treatment of retirement savings, and capital income taxation and international competitiveness. Gravelle also includes a comprehensive history of tax institutions and data on constructing effective tax rates that are not available elsewhere.

The Labyrinth of Capital Gains Tax Policy

The Labyrinth of Capital Gains Tax Policy PDF Author: Leonard Burman
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 216

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Book Description
" 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. "

Indexing Capital Gains

Indexing Capital Gains PDF Author:
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 66

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OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173

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Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

Tax Withholding and Estimated Tax

Tax Withholding and Estimated Tax PDF Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 56

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Budget Options

Budget Options PDF Author: United States. Congressional Budget Office
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 300

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Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20

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