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Author : Fraser Institute (Vancouver, B.C.)
Publisher : The Fraser Institute
Page : 36 pages
File Size : 50,6 Mb
Release : 2001
Category : Capital gains tax
ISBN : 9780889751897
Author : Vern Krishna
Publisher : Unknown
Page : 746 pages
File Size : 51,9 Mb
Release : 2012
Category : Income tax
ISBN : 1552212351
This book is a comprehensive, up-to-date treatise on income tax law in Canada. The book introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is, why it is the way it is, and how it works (or does not).
Author : Stefano Simontacchi
Publisher : Kluwer Law International B.V.
Page : 438 pages
File Size : 55,6 Mb
Release : 2007-01-01
Category : Law
ISBN : 9789041125491
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.
Author : Michael Littlewood,Craig Elliffe
Publisher : Edward Elgar Publishing
Page : 448 pages
File Size : 46,6 Mb
Release : 2017-08-25
Category : Law
ISBN : 9781784716028
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 : David Duff,Benjamin Alarie,Geoffrey Loomer,Lisa Philipps
Publisher : Unknown
Page : 1420 pages
File Size : 47,9 Mb
Release : 2018
Category : Income tax
ISBN : 043349560X
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 12 pages
File Size : 47,9 Mb
Release : 2024-05-19
Category : Electronic
ISBN : STANFORD:36105127904980
Author : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 50,5 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527
"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.
Author : McGill University. Faculty of Law
Publisher : Faculty of Law, McGill University : Wilson & Lafleur
Page : 228 pages
File Size : 51,7 Mb
Release : 1972
Category : Income tax
ISBN : STANFORD:36105044133481
Author : Kaye A. Thomas
Publisher : Fairmark Press Inc.
Page : 322 pages
File Size : 44,9 Mb
Release : 2004
Category : Business & Economics
ISBN : 9780967498119
A complete, authoritative guide to taxation of stocks, mutual funds and market-traded stock options.
Author : Herbert G. Grubel,Fraser Institute (Vancouver, B.C.)
Publisher : Unknown
Page : 232 pages
File Size : 45,8 Mb
Release : 2000
Category : Capital gains tax
ISBN : 0889752044
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.
Author : Jane Gravelle
Publisher : MIT Press
Page : 370 pages
File Size : 45,7 Mb
Release : 1994
Category : Business & Economics
ISBN : 0262071584
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.
Author : Leonard E. Burman
Publisher : Brookings Institution Press
Page : 218 pages
File Size : 42,7 Mb
Release : 2010-12-01
Category : Business & Economics
ISBN : 0815714955
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.
Author : CCH Canadian Limited
Publisher : Don Mills, Ont. : CCH Canadian
Page : 358 pages
File Size : 42,7 Mb
Release : 1987
Category : Corporations
ISBN : STANFORD:36105044083397
The 1987 tax reform package considered.
Author : Arnold C. Harberger,Martin J. Bailey
Publisher : Unknown
Page : 372 pages
File Size : 49,7 Mb
Release : 1969
Category : Capital levy
ISBN : STANFORD:36105036342330
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.
Author : Anonim
Publisher : Thomson Reuters (Legal) Trading as Sweet & Maxwell
Page : 128 pages
File Size : 40,7 Mb
Release : 2008-12-01
Category : Capital gains tax
ISBN : 1847037100
ISBN 9781847037107 Whiteman & Sherry on Capital Gains Tax explores every aspect of the law that impacts on capital gains tax. It looks at the case law analysing the major decisions of the courts and their implications. It examines the statutory provisions identifying areas of difficulty and offering the authors views. The title presents the law under four topics: 1. Assets, disposal and computation 2. Particular assets 3. Particular taxpayers 4. The foreign element The title looks in detail at the various rules on particular classes of assets analysing the law and the cases. Specific topics covered include: ? Land and buildings including leases and private residences ? Business assets, shares, securities and qualifying corporate bonds ? Options, debts, tangibles and intangibles; with case analysis and the authors' views on difficulties with statutory development