Journal articles on the topic 'Capital gains tax'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 journal articles for your research on the topic 'Capital gains tax.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.
Applebach, Richard O. "The Capital Gains Tax Penalty?" Journal of Portfolio Management 21, no. 4 (July 31, 1995): 99–103. http://dx.doi.org/10.3905/jpm.1995.409531.
Full textLOMBARD, MARC. "WHO PAYS CAPITAL GAINS TAX?" Economic Papers: A journal of applied economics and policy 9, no. 4 (December 1990): 71–77. http://dx.doi.org/10.1111/j.1759-3441.1990.tb00620.x.
Full textCouzin, Robert. "Capital Gains: Tax Policy Alternatives." Canadian Public Policy / Analyse de Politiques 21 (October 1995): S225. http://dx.doi.org/10.2307/3551871.
Full textBLACK, PA. "Capital Gains Tax: Critical Notes." South African Journal of Economics 68, no. 4 (December 2000): 352–54. http://dx.doi.org/10.1111/j.1813-6982.2000.tb01279.x.
Full textWilliamson, M. L. "CAPITAL GAINS TAX — PRACTICAL ISSUES." APPEA Journal 28, no. 1 (1988): 372. http://dx.doi.org/10.1071/aj87032.
Full textChoi, Bo-Kwang. "Critical review about Preliminary Return and Final Return on Capital Gains Tax: With Focus on the Judgement Numbered 2017Du73297 Sentenced on December 31, 2021 by the Supreme Court." KOREAN SOCIETY OF TAX LAW 8, no. 2 (June 30, 2023): 101–29. http://dx.doi.org/10.37733/tkjt.2023.8.2.101.
Full textAuten, Gerald E., and Joseph J. Cordes. "Policy Watch: Cutting Capital Gains Taxes." Journal of Economic Perspectives 5, no. 1 (February 1, 1991): 181–92. http://dx.doi.org/10.1257/jep.5.1.181.
Full textKosidłowska, Anna. "Fiscal Function of Capital Gains Tax." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (April 19, 2016): 93. http://dx.doi.org/10.17951/h.2016.50.1.93.
Full textAUERBACH, ALAN J. "CAPITAL GAINS TAXATION AND TAX REFORM." National Tax Journal 42, no. 3 (September 1, 1989): 391–401. http://dx.doi.org/10.1086/ntj41788807.
Full textPOTERBA, JAMES M. "CAPITAL GAINS TAX POLICY TOWARD ENTREPRENEURSHIP." National Tax Journal 42, no. 3 (September 1, 1989): 375–89. http://dx.doi.org/10.1086/ntj41788806.
Full textSevern, Alan K., James Charles Mills, and Basil L. Copeland. "Capital gains taxes after tax reform." Journal of Portfolio Management 13, no. 3 (April 30, 1987): 69–75. http://dx.doi.org/10.3905/jpm.1987.409104.
Full textJacob, Martin. "Tax Regimes and Capital Gains Realizations." European Accounting Review 27, no. 1 (July 14, 2016): 1–21. http://dx.doi.org/10.1080/09638180.2016.1203811.
Full textKING, J. R. "What Future for Capital Gains Tax?" Fiscal Studies 6, no. 2 (May 1985): 71–77. http://dx.doi.org/10.1111/j.1475-5890.1985.tb00519.x.
Full textBreckenridge, S. "CAPITAL GAINS TAX IN THE PETROLEUM INDUSTRY." APPEA Journal 26, no. 1 (1986): 23. http://dx.doi.org/10.1071/aj85002.
Full textDigumber, Sharvesh, Hemavadi Soondram, and Bhavish Jugurnath. "Tax Policy and Foreign Direct Investment: Empirical Evidence from Mauritius." International Business Research 10, no. 3 (February 8, 2017): 42. http://dx.doi.org/10.5539/ibr.v10n3p42.
Full textBoadway, Robin, and Pierre Pestieau. "The Wealth Tax and the Tax Mix." Canadian Tax Journal/Revue fiscale canadienne 70, Supp (2022): 185–208. http://dx.doi.org/10.32721/ctj.2022.70.supp.boadway.
Full textKemmeren, Eric C. C. M. "A Global Framework for Capital Gains Taxes." Intertax 46, Issue 4 (April 1, 2018): 268–77. http://dx.doi.org/10.54648/taxi2018029.
Full textKrever, Richard, and Kerrie Sadiq. "Non-Residents and Capital Gains Tax in Australia." Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (April 2019): 1–22. http://dx.doi.org/10.32721/ctj.2019.67.1.krever.
Full textLodhi, Khalid Mahmood. "Impact of Capital Gains Tax on Stock Investment in Pakistan." Information Management and Business Review 5, no. 7 (July 30, 2013): 360–68. http://dx.doi.org/10.22610/imbr.v5i7.1063.
Full textAdvani, Arun. "Policy Forum: The Taxation of Capital Gains—Principles, Practice, and Directions for Reform." Canadian Tax Journal/Revue fiscale canadienne 69, no. 4 (2021): 1231–50. http://dx.doi.org/10.32721/ctj.2021.69.4.pf.advani.
Full textLally, Martin, and Tony van Zijl. "Capital gains tax and the capital asset pricing model." Accounting and Finance 43, no. 2 (July 2003): 187–210. http://dx.doi.org/10.1111/1467-629x.00088.
Full textAyers, Benjamin C., Craig E. Lefanowicz, and John R. Robinson. "The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure." Accounting Review 79, no. 4 (October 1, 2004): 859–87. http://dx.doi.org/10.2308/accr.2004.79.4.859.
Full textSpindler, Zane A. "The political economy of capital gains taxation in South Africa - Part I: The public finance of capital gains taxation." South African Journal of Economic and Management Sciences 4, no. 1 (March 31, 2001): 1–25. http://dx.doi.org/10.4102/sajems.v4i1.2628.
Full textCOYNE, CHRISTOPHER, FRANK J. FABOZZI, and UZI YAARI. "EFFECTIVE CAPITAL GAINS TAX RATES: A REPLY." National Tax Journal 44, no. 1 (March 1, 1991): 105–7. http://dx.doi.org/10.1086/ntj41788882.
Full textOHSAWA, TOSHIKAZU. "Effects of “Japanese-Type” Capital Gains Tax." Studies in Regional Science 33, no. 2 (2003): 41–60. http://dx.doi.org/10.2457/srs.33.2_41.
Full textBracewell-Milnes, Barry. "Capital gains tax: the case for competition." Intertax 20, Issue 11 (November 1, 1992): 608. http://dx.doi.org/10.54648/taxi1992084.
Full textJIN, LI. "Capital Gains Tax Overhang and Price Pressure." Journal of Finance 61, no. 3 (May 16, 2006): 1399–431. http://dx.doi.org/10.1111/j.1540-6261.2006.00876.x.
Full textFeenberg, Daniel, and Lawrence Summers. "Who Benefits from Capital Gains Tax Reductions?" Tax Policy and the Economy 4 (January 1990): 1–24. http://dx.doi.org/10.1086/tpe.4.20061790.
Full textSusko, Peter M. "Capital Gains and the Alternative Minimum Tax." Journal of Wealth Management 4, no. 4 (January 31, 2002): 82–90. http://dx.doi.org/10.3905/jwm.2002.320428.
Full textJacob, Martin. "Cross-base tax elasticity of capital gains." Applied Economics 48, no. 28 (December 29, 2015): 2611–24. http://dx.doi.org/10.1080/00036846.2015.1125438.
Full textGROTE, M., and K. FLETCHER. "Capital Gains Tax in South Africa*(1)." South African Journal of Economics 68, no. 4 (December 2000): 343–47. http://dx.doi.org/10.1111/j.1813-6982.2000.tb01277.x.
Full textSTEENEKAMP, TJ. "Good Tax Practice and Taxing Capital Gains." South African Journal of Economics 68, no. 4 (December 2000): 348–51. http://dx.doi.org/10.1111/j.1813-6982.2000.tb01278.x.
Full textJoy, Anthony. "Capital gains tax V. the venture capitalist." Economic Affairs 12, no. 5 (September 1992): 16–17. http://dx.doi.org/10.1111/j.1468-0270.1992.tb00019.x.
Full textKesselman, Jonathan Rhys. "The Pivotal Role of Capital Gains in Efficient and Progressive Tax Reform." Canadian Tax Journal/Revue fiscale canadienne 72, no. 1 (April 2024): 1–32. http://dx.doi.org/10.32721/ctj.2024.72.1.kesselman.
Full textSchanz, Deborah, and Christoph Maier. "Convergence of Dividend and Capital Gains Taxation in the European Union from 1990 to 2015." Intertax 44, Issue 12 (December 1, 2016): 913–37. http://dx.doi.org/10.54648/taxi2016086.
Full textSmart, Michael, and Sobia Hasan Jafry. "Policy Forum: Inequity and Inefficiency in the Tax Treatment of Capital Gains." Canadian Tax Journal/Revue fiscale canadienne 69, no. 4 (2021): 1157–74. http://dx.doi.org/10.32721/ctj.2021.69.4.pf.smart.
Full textSherris, M. "Reserving for deferred capital gains tax (an application of option pricing theory)." Journal of the Institute of Actuaries 119, no. 1 (1992): 45–67. http://dx.doi.org/10.1017/s0020268100019685.
Full textAmado Cardozo Paredes, Angel, Diana Beatriz Mereles Ibarra, and Nilsa Rosalba Sánchez Bruno. "IRP AND RENT, CAPITAL GAINS FROM PROPERTY LEASE." Revista Gênero e Interdisciplinaridade 4, no. 01 (October 18, 2023): 152–85. http://dx.doi.org/10.51249/gei.v4i01.1652.
Full textSikes, Stephanie A., and Robert E. Verrecchia. "Capital Gains Taxes and Expected Rates of Return." Accounting Review 87, no. 3 (January 1, 2012): 1067–86. http://dx.doi.org/10.2308/accr-50129.
Full textSlemrod, Joel, and Xinyu Chen. "Are capital gains the Achilles’ heel of taxing the rich?" Oxford Review of Economic Policy 39, no. 3 (August 18, 2023): 592–603. http://dx.doi.org/10.1093/oxrep/grad027.
Full textDai, Zhonglan, Douglas A. Shackelford, and Harold H. Zhang. "Capital Gains Taxes and Stock Return Volatility." Journal of the American Taxation Association 35, no. 2 (May 1, 2013): 1–31. http://dx.doi.org/10.2308/atax-50509.
Full textMcMillan, Melville. "Policy Forum: Inflation Indexation and Capital Gains Tax Reform." Canadian Tax Journal/Revue fiscale canadienne 71, no. 2 (July 2023): 415–28. http://dx.doi.org/10.32721/ctj.2023.71.2.pf.mcmillan.
Full textAnagnostopoulos, Alexis, Orhan Erem Atesagaoglu, and Eva Cárceles-Poveda. "Financing corporate tax cuts with shareholder taxes." Quantitative Economics 13, no. 1 (2022): 315–54. http://dx.doi.org/10.3982/qe1167.
Full textAgersnap, Ole, and Owen Zidar. "The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates." American Economic Review: Insights 3, no. 4 (December 1, 2021): 399–416. http://dx.doi.org/10.1257/aeri.20200535.
Full textSpindler, Zane A. "The political economy of capital gains taxation in South Africa - Part II: The public choice of capital gains taxation and public policy." South African Journal of Economic and Management Sciences 4, no. 2 (June 30, 2001): 234–53. http://dx.doi.org/10.4102/sajems.v4i2.2639.
Full textHENDERSON, YOLANDA K. "CAPITAL GAINS TAX RATES AND STOCK MARKET VOLUME." National Tax Journal 43, no. 4 (December 1, 1990): 411–25. http://dx.doi.org/10.1086/ntj41788862.
Full textBartlett, Bruce. "The Case for Ending the Capital Gains Tax." Financial Analysts Journal 41, no. 3 (May 1985): 23–30. http://dx.doi.org/10.2469/faj.v41.n3.23.
Full textSarin, Natasha, Lawrence Summers, Owen Zidar, and Eric Zwick. "Rethinking How We Score Capital Gains Tax Reform." Tax Policy and the Economy 36 (May 1, 2022): 1–33. http://dx.doi.org/10.1086/718949.
Full textFuss, Robert. "Incorporation and the risk of capital gains tax." Medical Journal of Australia 146, no. 57 (June 1987): 8–9. http://dx.doi.org/10.5694/j.1326-5377.1987.tb104465.x.
Full textWilson, Peter A. "CAPITAL GAINS TAX — ASPECTS OF CERTAIN FINANCING TRANSACTIONS." APPEA Journal 28, no. 1 (1988): 382. http://dx.doi.org/10.1071/aj87033.
Full text