Author: United States. Congress. Joint Economic CommitteePublisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20
Book Description
The Economic Effects of Capital Gains Taxation
Author: United States. Congress. Joint Economic CommitteePublisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 20
Book Description
The Economic Effects of Taxing Capital Income
Author: Jane GravellePublisher: MIT Press
ISBN: 9780262071581
Category : Business & Economics
Languages : en
Pages : 370
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.
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
How Capital Gains Tax Rates Affect Revenues
Author: The Labyrinth of Capital Gains Tax Policy
Author: Leonard BurmanPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 216
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. "
OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches
Author: OECDPublisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173
Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
Tax Fairness
Author: Canada. Department of FinancePublisher:
ISBN:
Category : Budget
Languages : en
Pages : 44
Book Description
Indexing Capital Gains
Author: The Effects of Taxation on Capital Accumulation
Author: Martin FeldsteinPublisher: Chicago : University of Chicago Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 512
Book Description
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.
Taxing Wages 2021
Author: OECDPublisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651
Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.