Is Capital Income

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Is Capital Income

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Author : Jr. George Howard Earle
language : en
Publisher: Good Press
Release Date : 2021-04-11

Is Capital Income written by Jr. George Howard Earle and has been published by Good Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-11 with Fiction categories.

This is an article on capital and taxation. In this article, the author is trying to find answers to the following questions: Is Capital Income? Does the Power of Taxation to Destroy Extend to the Destruction of Constitutional Guarantees? The purpose of this article is, therefore, to inquire, using the methods ​prescribed by the Supreme Court, as to the exact meaning of the original Constitution, the purpose for which it was introduced, and the dangers to Liberty which it was intended to remove

The Taxation Of Income From Capital

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Author : Arnold C. Harberger
language : en
Publisher:
Release Date : 1969

The Taxation Of Income From Capital written by Arnold C. Harberger and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1969 with Business & Economics categories.

Compilation of papers on problems of income taxation and the effects thereof on capital gains in the USA - covers economic implications, legal aspects of the tax system, fiscal policy, long term pattern of financing of enterprises, the effects of income taxation on labour force supply, etc., and includes statistical tables and information on personal income and investment. References.

Taxation Of Capital Gains Under The Oecd Model Convention

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Author : Stefano Simontacchi
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2007-01-01

Taxation Of Capital Gains Under The Oecd Model Convention written by Stefano Simontacchi and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Law categories.

Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property. As a consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the document's key provisions. Based on in-depth historical research, this book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies.

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.

The Taxation Of Capital Income

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Author : Alan J. Auerbach
language : en
Publisher: Harvard University Press
Release Date : 1983

The Taxation Of Capital Income written by Alan J. Auerbach and has been published by Harvard University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Business & Economics categories.

This important contribution to tax analysis presents seven related theoretical essays that examine the effects of capital income taxation on the behavior of firms. It is divided into three sections, focusing on optimal tax design, firm financial policy, and inflation. Taken together, the essays demonstrate the powerful role taxes play in shaping the behavior of American corporations, and also provide insights into the difficult task of tax reform. Auerbach's results suggest policies the government might adopt to promote the optimal accumulation of capital. He examines the implications for capital taxation of discrepancies between nominal depreciation rates and real economic depreciation, and suggests appropriate rules of thumb for determining when capital taxation is neutral among alternative investment projects. He also makes important contributions to the debate over the integration of corporate and personal taxes on capital income and to the behavioral puzzle of why corporations pay dividends to their shareholders.

Taxing Capital Income And The Z Tax Solution

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Author : David Ingles
language : en
Publisher:
Release Date : 2019

Taxing Capital Income And The Z Tax Solution written by David Ingles and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.

This paper looks at issues with conventional approaches to capital income taxation, such as the income tax, the capital gains tax and the cash-flow consumption tax, and finds that there are difficulties with all of these. It proposes an alternative solution based on treating ordinary capital income in the same manner as capital gain, with tax deferral until drawdown. To achieve this it relies on a novel combination of two taxes, the pre-paid and the post-paid consumption tax, whereby tax levied under the latter takes account of tax previously paid under the former. In other words this 'Z-tax' is a modified form of cash flow consumption tax where much of the tax is payable up front. It potentially allows all capital income to be treated similarly, and allows excess returns - economic rents - to be taxed.

Reforming Capital Income Taxation

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Author : Horst Siebert
language : en
Publisher:
Release Date : 1990

Reforming Capital Income Taxation written by Horst Siebert 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 levy categories.

Compilation of papers written by various authors for a conference held at the Institute of World Economics in 1989. The papers are divided in the following topics: Allocation and taxation; Taxation and capital flows; The harmonization issue and restructuring capital income taxation.

The Taxation Of Income From Capital

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Author : Mervyn A. King
language : en
Publisher: University of Chicago Press
Release Date : 2010-06-15

The Taxation Of Income From Capital written by Mervyn A. King and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-15 with Business & Economics categories.

Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.

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.

The Labyrinth Of Capital Gains Tax Policy

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Author : Leonard E. Burman
language : en
Publisher: Brookings Institution Press
Release Date : 2010-12-01

The Labyrinth Of Capital Gains Tax Policy written by Leonard E. Burman and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-01 with Business & Economics categories.

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.