How Capital Gains Tax Rates Affect Revenues
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How Capital Gains Tax Rates Affect Revenues
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Author :
language : en
Publisher:
Release Date : 1988
How Capital Gains Tax Rates Affect Revenues written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Capital gains tax categories.
How Capital Gains Tax Rates Affect Revenues
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Author : United States. Congressional Budget Office
language : en
Publisher:
Release Date :
How Capital Gains Tax Rates Affect Revenues written by United States. Congressional Budget Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
How Capital Gains Tax Rates Affect Revenues
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Author : United States. Congressional Budget Office
language : en
Publisher:
Release Date : 1988
How Capital Gains Tax Rates Affect Revenues written by United States. Congressional Budget Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Capital gains tax categories.
The Economic Effects Of Taxing Capital Income
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Author : Jane Gravelle
language : en
Publisher: MIT Press
Release Date : 1994
The Economic Effects Of Taxing Capital Income written by Jane Gravelle and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
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.
Explanation Of Methodology Used To Estimate Proposals Affecting The Taxation Of Income From Capital Gains
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Author :
language : en
Publisher:
Release Date : 1990
Explanation Of Methodology Used To Estimate Proposals Affecting The Taxation Of Income From Capital Gains written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Capital gains tax categories.
International Evidence On The Effects Of Having No Capital Gains Taxes
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Author : Fraser Institute (Vancouver, B.C.)
language : en
Publisher: The Fraser Institute
Release Date : 2001
International Evidence On The Effects Of Having No Capital Gains Taxes written by Fraser Institute (Vancouver, B.C.) and has been published by The Fraser Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Capital gains tax categories.
Capital Gains Taxation
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Author : Matt T. Zimmerman
language : en
Publisher:
Release Date : 2012
Capital Gains Taxation written by Matt T. Zimmerman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Capital gains tax categories.
This book examines the effects and proposals of capital gains taxation. Tax legislation in 1997 reduced capital gains taxes on several types of assets, imposing a 20% maximum tax rate on long-term gains, a rate temporarily reduced to 15% for 2003-2008, which was extended for two additional years in 2006. There is also an exclusion of $500,000 ($250,000 for single returns) for gains on home sales. Some believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticise lower capital gains taxes as benefiting higher income individuals and express concerns about the budget effects, particularly in future years.
Statements On Economic Effects Of Changes In The Taxation Of Capital Gains
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Author : United States. Congress. Senate. Committee on Finance
language : en
Publisher:
Release Date : 1978
Statements On Economic Effects Of Changes In The Taxation Of Capital Gains written by United States. Congress. Senate. Committee on Finance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Capital gains tax categories.
Revenue And Welfare Implications For A Capital Gains Tax Cut
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Author : Patric H. Hendershott
language : en
Publisher:
Release Date : 1990
Revenue And Welfare Implications For A Capital Gains Tax Cut written by Patric H. Hendershott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with categories.
This paper uses a general equilibrium model to simulate both the effects of a preferential capital-gains tax rate on total income tax revenues and the effects of a revenue-neutral substitution between a capital gains preference and marginal income tax rates on economic efficiency and the distribution of income. In the simulations, a capital gains preference increases efficiency by reducing tax distortions between untaxed assets (household and state and local capital) and taxable business sector assets and between realized and unrealized capital gains (the "lock-in" effect), but reduces efficiency by increasing tax distortions between corporate dividends and retained earnings and between financial assets that produce capital gain income and those that produce ordinary income. Because the model treats aggregate factor supplies as fixed, however, the simulations do not capture the efficiency gain from reducing the tax distortion between current and future consumption or the loss from increasing the tax distortion between current consumption and leisure (or untaxed labor). The net estimated welfare effects depend on two parameters: the elasticity of capital gains realizations with respect to a change in the capital gains tax rate and the elasticity of the dividend-payout ratio with respect to a change in the tax cost of dividends relative to retentions. With no payout response, the net welfare effect from a 15% maximum rate on capital gains is positive for a wide range of realizations elasticities. With a high payout elasticity, the net welfare effect is slightly positive for high estimates of the realizations elasticity and slightly negative for low estimates of the realizations elasticity. The welfare changes, both positive and negative, mainly affect taxpayers with income of $50,000 and over.
Economic Analyses Of Capital Gains Taxation
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Author : George R. Zodrow
language : en
Publisher:
Release Date : 1994
Economic Analyses Of Capital Gains Taxation written by George R. Zodrow and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Capital gains tax categories.