Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download The Economic Effects Of Capital Gains Taxation PDF full book. Access full book title The Economic Effects Of Capital Gains Taxation.
| Author | : United States. Congress. Joint Economic Committee |
| Publisher | : |
| Total Pages | : 20 |
| Release | : 1997 |
| Genre | : Capital gains tax |
| ISBN | : |
| Author | : Jane Gravelle |
| Publisher | : MIT Press |
| Total Pages | : 370 |
| Release | : 1994 |
| Genre | : Business & Economics |
| ISBN | : 9780262071581 |
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 | : United States. Congress. Senate. Committee on Finance |
| Publisher | : |
| Total Pages | : 160 |
| Release | : 1978 |
| Genre | : Capital gains tax |
| ISBN | : |
| Author | : Fraser Institute (Vancouver, B.C.) |
| Publisher | : The Fraser Institute |
| Total Pages | : 36 |
| Release | : 2001 |
| Genre | : Capital gains tax |
| ISBN | : 0889751897 |
| Author | : Thomas L. Hungerford |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2010 |
| Genre | : |
| ISBN | : |
One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). This initial confusion has led to almost 100 years of legislative debates over capital gains. Beginning in 1922 capital gains were first subject to lower tax rates than ordinary income. This preferential treatment has continued throughout most of the history of the income tax. Proposals dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment. This report discusses the manner in which capital gains are taxed, including rates and revenue figures. It also examines various economic issues regarding such taxes.
| Author | : Thomas L. Hungerford |
| Publisher | : |
| Total Pages | : 14 |
| Release | : 2010 |
| Genre | : Capital gains tax |
| ISBN | : |
| Author | : Thomas L. Hungerford |
| Publisher | : |
| Total Pages | : 0 |
| Release | : |
| Genre | : Capital gains tax |
| ISBN | : |
The Joint Economic Committee (JEC), based in Washington, D.C., presents the full text of a paper entitled "The Economic Effects of Capital Gains Taxation," published in June 1997. The paper discusses macroeconomic effects of capital gains tax reduction, tax revenue, tax fairness, and investment and economic growth.
| Author | : Joseph J. Cordes |
| Publisher | : The Urban Insitute |
| Total Pages | : 522 |
| Release | : 2005 |
| Genre | : Business & Economics |
| ISBN | : 9780877667520 |
"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 | : |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2009 |
| Genre | : |
| ISBN | : |
Prepared for Members and Committees of Congress The Economic Effects of Capital Gains Taxation Summary One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). [...] Proposals dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment. [...] While the effect of changes in the capital gains tax rate continue to be debated and researched, the bulk of the evidence suggests that reducing the capital gains tax rate reduces tax revenues. [...] Proposals and legislation dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment. [...] Under the Haig-Simons approach, income is defined as consumption plus the change in wealth.1 Wealth can increase because of active saving or because the value of assets has increased; capital gains are the increase in the value of capital assets.
| Author | : Leonard E. Burman |
| Publisher | : Brookings Institution Press |
| Total Pages | : 209 |
| Release | : 2010-12-01 |
| Genre | : 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.
