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Capital Gains Taxation by Michael Littlewood,Craig Elliffe Pdf
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.
Author : R. C. Williams Publisher : Juta and Company Ltd Page : 520 pages File Size : 40,9 Mb Release : 2005 Category : Business & Economics ISBN : 0702167312
This work is designed to meet the needs of attorneys, accountants, tax consultants, investment advisers, and other professionals. The manual explains, in depth and in detail, the conceptual basis and the practical implications of capital gains tax.
The Labyrinth of Capital Gains Tax Policy by Leonard E. Burman Pdf
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.
The Encyclopedia of Taxation & Tax Policy by Joseph J. Cordes,Robert D. Ebel,Jane Gravelle Pdf
"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.
Taxation of Capital Gains Under the OECD Model Convention by Stefano Simontacchi Pdf
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.
Unlocking Canadian Capital by Herbert G. Grubel,Fraser Institute (Vancouver, B.C.) Pdf
From the back cover: In the first part of this book, the author examines critically the conventional wisdom which argues that the present high capital gains tax is needed to raise revenue, assure fairness and avoid economic inefficiences. Herbert Grubel shows that the tax raises little revenue , and that lower rates are likely to increase revenue in the short run. Several experts are cited who suggest that lower rates - and even the elimination of the tax - will result in higher economic growth. This increased growth will raise other tax payments by so much that overall revenues will increase in the longer run. On the issue of fairness, the author notes that over half of all capital gains taxes are paid by Canadians earning less than $50,000 in other regular income. The tax does not fall primarily on the rich, as many believe. He also questions the fairness of the triple taxation of returns on savings: business taxes, taxes on distributed profits, and capital gains taxes. Finally, there is nothing fair about taxing capital gains due to inflation. On the issue of efficiency, he notes that capital gains tax produces a lock-in effect of capital and prevents the exploitation of profitable new investment opportunities.
Model Tax Convention on Income and on Capital 2017 (Full Version) by OECD Pdf
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
