Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 112
Book Description
General Tax Reform: Capital gains and losses
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 112
Book Description
Capital Gains Tax Reform
Author: United States. Congress. House. Committee on Small BusinessPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 136
Book Description
The Encyclopedia of Taxation & Tax Policy
Author: Joseph J. CordesPublisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522
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.
How Capital Gains Tax Rates Affect Revenues
Author: The Labyrinth of Capital Gains Tax Policy
Author: Leonard E. BurmanPublisher: Brookings Institution Press
ISBN: 0815714955
Category : Business & Economics
Languages : en
Pages : 209
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.
Capital Gains Taxation
Author: Michael LittlewoodPublisher: Edward Elgar Publishing
ISBN: 1784716022
Category : Law
Languages : en
Pages : 449
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.
Tax Reform and the Tax Treatment of Capital Gains
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Alternative minimum tax
Languages : en
Pages : 164
Book Description
Capital Gains Tax Reform and Investment in Small Business
Author: United States. Congress. House. Committee on Small BusinessPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104
Book Description
Distributed to some depository libraries in microfiche.
Indexing Capital Gains
Author: Rethinking How We Score Capital Gains Tax Reform
Author: Natasha SarinPublisher:
ISBN:
Category :
Languages : en
Pages :
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.