Bibliografie tematiche / Capital gains tax

Letteratura scientifica selezionata sul tema "Capital gains tax"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 30 luglio 2024

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Articoli di riviste sul tema "Capital gains tax"

1

Applebach, Richard O. "The Capital Gains Tax Penalty?" Journal of Portfolio Management 21, n. 4 (31 luglio 1995): 99–103. http://dx.doi.org/10.3905/jpm.1995.409531.

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2

LOMBARD, MARC. "WHO PAYS CAPITAL GAINS TAX?" Economic Papers: A journal of applied economics and policy 9, n. 4 (dicembre 1990): 71–77. http://dx.doi.org/10.1111/j.1759-3441.1990.tb00620.x.

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3

Couzin, Robert. "Capital Gains: Tax Policy Alternatives". Canadian Public Policy / Analyse de Politiques 21 (ottobre 1995): S225. http://dx.doi.org/10.2307/3551871.

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4

BLACK, PA. "Capital Gains Tax: Critical Notes". South African Journal of Economics 68, n. 4 (dicembre 2000): 352–54. http://dx.doi.org/10.1111/j.1813-6982.2000.tb01279.x.

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5

Williamson, M. L. "CAPITAL GAINS TAX — PRACTICAL ISSUES". APPEA Journal 28, n. 1 (1988): 372. http://dx.doi.org/10.1071/aj87032.

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This paper is directed at the capital gains tax implications arising on the day-to-day transactions and events occurring within our industry.After explaining in very basic terms how CGT can be applied in our industry, I lead the oilman to an examination of more specific transactions, such as splitting tenements, renewals, extensions, subleasing and farm-outs.Some alarming issues arise that must be recognised by every 'dealsman' today. Parameters for deals are indicated along with thought processes to solve the problems to the extent they are solvable.As 19 September 1985 fades faster into the past, the CGT legislation is becoming more relevant as old pre- assets are converted into post-assets. The traps are there, and many people have already fallen - to their horror. The conversions are subtle but are there waiting.In this era of self-assessment and absurd tax penalties, tax audits and guilt until proven innocent, penalty minimisation is the name of the game, not tax avoidance.
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6

Choi, 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, n. 2 (30 giugno 2023): 101–29. http://dx.doi.org/10.37733/tkjt.2023.8.2.101.

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In some cases, each individual tax law has a separate provision for ‘Final Return’ and ‘Preliminary Return’, and one of the representative tax items is Capital Gains Tax under the Income Tax Act. Opinions on the finalizing effect of the Preliminary Return on Capital Gains Tax are largely divided into Final Conclusive Theory and Provisional Conclusive Theory, and this discussion has been ongoing for a long time. Final Conclusive Theory is the opinion that tax liability for Capital Gains Tax is determined by Preliminary Return on Capital Gains Tax, and Provisional Conclusive Theory is the opinion that tax liability for Capital Gains Tax is determined with deferring the tax settlement procedure through Final Return on Capital Gains Tax by Preliminary Return on Capital Gains Tax. In reference to the Supreme Court's series of rulings on the validity of the Preliminary Return on Capital Gains Tax, it seems to adopt Provisional Conclusive Theory on finalizing effect of the Preliminary Return. In addition, the Target Judgement(the Judgement Numbered 2017Du73297 Sentenced on December 31, 2021 by the Supreme Court) seems to have confirmed the Supreme Court's legal principles regarding the validity of the Preliminary Return on Capital Gains Tax once again. According to the Target Judgement, it is judged that Preliminary Return on Capital Gains Tax and Tax office’s disposition of increase and correction based on Preliminary Return on Capital Gains Tax are absorbed and extinguished by Final Return. In this point of view, above all, this may cause a problem that taxpayers abuse the Final Return System. However, it is difficult to say that the conclusion of the Target Judgment is wrong under the current tax law, as it seems that the taxpayer cannot be prohibited from filing Final Return which revises the details of the Preliminary Return on Capital Gains Tax. In addition, under the current tax law related with the validity of the Preliminary Return of Capital Gains Tax, there seem to be various issues about Limitation Period for Imposition, Limitation Period for Imposition of National Taxes, Tax office’s disposition of increase and correction, and other provisions of the Framework Act on National Taxes etc. Therefore, through legislative supplementation which is premised on active discussions on the relevant tax laws related to the validity of the Preliminary Return on Capital Gains Tax, it is necessary to improve the systematic consistency of related tax law regulations and harmonize in some degree with the Supreme Court legal principles which seem to take an attitude of Provisional Conclusive Theory about the finalizing effect of the Preliminary Return on Capital Gains Tax. In other words, through the legislative supplementation as above, it is expected that problems which may arise due to the interpretation of the validity of the Preliminary Return on Capital Gains Tax can be minimized, legal stability can be improved, and equity among taxpayers can be enhanced at the same time.
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7

Auten, Gerald E., e Joseph J. Cordes. "Policy Watch: Cutting Capital Gains Taxes". Journal of Economic Perspectives 5, n. 1 (1 febbraio 1991): 181–92. http://dx.doi.org/10.1257/jep.5.1.181.

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From 1922 to 1986, long-term capital gains were taxed at lower rates than other income, generally by allowing a portion of long-term capital gains to be excluded from taxable income. While taxing capital gains at the same rates as other income has been hailed by some as a major accomplishment of tax reform, it has been criticized by others as one of its main flaws. As a result, there have been proposals each year since 1986 to restore some type of capital gains preference. These proposals have sparked a lively debate centered on three main questions: Would reducing the capital gains tax lower or raise federal revenues? Who benefits most from cutting the capital gains tax? Would lower tax rates on capital gains improve economic performance?
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8

Kosidłowska, Anna. "Fiscal Function of Capital Gains Tax". Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, n. 1 (19 aprile 2016): 93. http://dx.doi.org/10.17951/h.2016.50.1.93.

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9

AUERBACH, ALAN J. "CAPITAL GAINS TAXATION AND TAX REFORM". National Tax Journal 42, n. 3 (1 settembre 1989): 391–401. http://dx.doi.org/10.1086/ntj41788807.

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POTERBA, JAMES M. "CAPITAL GAINS TAX POLICY TOWARD ENTREPRENEURSHIP". National Tax Journal 42, n. 3 (1 settembre 1989): 375–89. http://dx.doi.org/10.1086/ntj41788806.

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Tesi sul tema "Capital gains tax"

1

Soler, Roch María Teresa. "The Taxation of Capital Gains in Double Tax Convention Models". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118674.

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The article deals with the taxation of capital gains in cross-border situations, according to the relevant provision in the different Model Conventions (OECD, UN, and US). Following an introduction to the topic, the article analyzes the concept of capital gains, as well as the allocation rules applicable to gains derived from the alienation of different type of assets, including specific anti-abuse provisions and a final reference to the exit taxes.
El artículo trata de la tributación de las ganancias de capital en situaciones transfronterizas, de acuerdo con las disposiciones previstas en los distintos Modelos de Convenio (OCDE, ONU y EEUU). Tras una introducción al tema, el artículo analiza el concepto de ganancias de capital, así como las reglas de atribución aplicables a las ganancias obtenidas en la transmisión de distintos tipos de bienes, incluyendo cláusulas anti-abuso específicas y una referencia final a los impuestos de salida.
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2

Marriage, Wayne Wilson. "An evaluation of the capital gains tax concessions for small business". Thesis, Queensland University of Technology, 2006. https://eprints.qut.edu.au/16326/1/Wayne_Marriage_Thesis.pdf.

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Abstract (sommario):
The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital mobility, reduce complexity and compliance costs and generally, make Australia's CGT regime internationally competitive. Division 152 contains four separate small business concessions. In order to qualify for the four CGT concessions, the small business must satisfy stringent tests (basic conditions). It is possible that the small business will receive significant concessional treatment if these basic conditions are satisfied. Commentary by academics and tax practitioners indicate that the small business CGT concessions are excessively complex. There is concern that the provisions are not achieving their desired outcomes. This thesis involves a critical evaluation of Division 152 against the traditional criteria for a good tax system, using a legal research methodology designed by Wade. Within Wade's framework, the research includes a comparative analysis of the Australian and United Kingdom legislative provisions for small business CGT concessions. This comparison is undertaken with a view to highlighting strengths and weaknesses in the respective legislation to better meet the goals of equity, efficiency and simplicity. The culmination of this thesis will be the proposal of policy recommendations to Subdivision 152-A. This thesis states the law available as at 30 April 2006. In the light of this, an appendix is inserted to cover changes since this date.
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3

Marriage, Wayne Wilson. "An evaluation of the capital gains tax concessions for small business". Queensland University of Technology, 2006. http://eprints.qut.edu.au/16326/.

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Abstract (sommario):
The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital mobility, reduce complexity and compliance costs and generally, make Australia's CGT regime internationally competitive. Division 152 contains four separate small business concessions. In order to qualify for the four CGT concessions, the small business must satisfy stringent tests (basic conditions). It is possible that the small business will receive significant concessional treatment if these basic conditions are satisfied. Commentary by academics and tax practitioners indicate that the small business CGT concessions are excessively complex. There is concern that the provisions are not achieving their desired outcomes. This thesis involves a critical evaluation of Division 152 against the traditional criteria for a good tax system, using a legal research methodology designed by Wade. Within Wade's framework, the research includes a comparative analysis of the Australian and United Kingdom legislative provisions for small business CGT concessions. This comparison is undertaken with a view to highlighting strengths and weaknesses in the respective legislation to better meet the goals of equity, efficiency and simplicity. The culmination of this thesis will be the proposal of policy recommendations to Subdivision 152-A. This thesis states the law available as at 30 April 2006. In the light of this, an appendix is inserted to cover changes since this date.
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4

Rapera, Corazon L. "Potential impacts of various capital gains tax structures on forest investments". Diss., This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-07282008-135205/.

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5

Devlin, Christopher James. "The Effect of the Capital Gains Tax Rate on Earnings Management". Thesis, The University of Arizona, 2015. http://hdl.handle.net/10150/579041.

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I find evidence that when the capital gains tax rates fell before SOX regulations, earnings were managed up by United States based firms through both accrual and real methods. This maximizes executives take home pay. Just following SOX regulations, earnings were managed higher, which was predominately done through accrual methods. When the capital gains tax rates fell in 2013 levels of earnings management were lower, which is consistent with the idea that executives are looking to maximize their pay. How levels of institutional ownership affect earnings management is less conclusive. Earnings management is also influenced by how executives are compensated showing that managers who are primarily compensated through stock options bonuses may choose to manage earnings higher.
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Pastellas, James P. "Capital gains tax and compensation payments : a clearer understanding of the confusion". Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36402/1/36402_Pastellas_1994.pdf.

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The Capital Gains Tax legislation is an extensive and complex piece of legislation which has undergone significant change in an attempt to widen its scope and remove uncertainty. This paper will analyse the Capital Gains Tax provisions as they relate to compensation payments and look to specific case law both in the UK and Australia, to assist in interpretation. The view of the Commissioner of Taxation will also be analysed. A pragmatic approach to the problem will then be submitted. This paper will clearly demonstrate that there is a fundamental need for the Capital Gains Tax provisions to be reformed and simplified in totality. In the context of compensation payments, business as a whole and the advisers to business, must be given a clear set of guidelines so that they can adequately prepare for the process of litigation. At the moment they must simply wait and hope.
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7

Schwarze, Corrinna Lina. "A critical analysis of the capital gains tax system for South Africa". Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52627.

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Thesis (MAcc)--Stellenbosch University, 2002.
ENGLISH ABSTRACT: Capital gains tax has been introduced into the South African tax system for the first time, on all capital gains arising on or after 1 October 2001. The issue of whether a capital gains tax will be a suitable tax for South Africa has already been addressed in the form of Commission Reports. In these reports, the idea of adopting this tax system was not recommended for the South African tax system or only a limited capital gains tax was recommended. This study, however, investigates whether the legislation passed by government is in line with the basic principles of an efficient and effective tax system. Firstly, the principles of an efficient and effective tax system are set out as those originally proposed by Adam Smith as well as those that have been adapted to modern tax theory. The factors that impact on capital gains tax are identified and specific criteria are formulated against which the legislated capital gains tax is evaluated. The mechanics of the capital gains tax is discussed, classified into the factors that impact a capital gains tax and evaluated against the abovementioned criteria. lt has been held that the introduction of this new form of tax to the South African tax system addresses many inefficiencies and deficiencies in the current tax system. lt is the writer's opinion that an investigation as to the degree to which this tax system adheres to the principles of an effective and efficient tax system, was thus necessary. For the purposes of this investigation, the legislated capital gains tax was evaluated against the principles of neutrality, certainty and simplicity, administrative efficiency, flexibility, invisibility and equity (fairness, horizontal and vertical equity). lt was found that the principles of flexibility, fairness and horizontal equity are achieved. To a lesser extent, the principles of neutrality, certainty and simplicity, and administrative efficiency are achieved, and the principles of invisibility and vertical equity have not been achieved.
AFRIKAANSE OPSOMMING: Kapitaalwinsbelasting is nou vir die eerste keer deel van die Suid Afrikaanse belastingstelsel. Dit affekteer alle kapitale winste wat op of na 1 Oktober 2001 realiseer. Die vraagstuk oar die geskiktheid van kapitaalwinsbelasting vir Suid-Afrika is alreeds voorheen in die vorm van Kommissieverslae aangespreek. Geen, of slegs 'n beperkte kapitaalwinsbelasting is in hierdie verslae aanbeveel vir die Suid-Afrikaanse belastingstelsel. Die studie wat volg, ondersoek die mate waarin die wetgewing ten opsigte van kapitaalwinsbelasting aan die basiese beginsels van 'n effektiewe en doeltreffende belastingstelsel voldoen. Eerstens word die beginsels van 'n doeltreffende en effektiewe belastingstelsel uiteengesit as die soos oorspronklik voorgestel deur Adam Smith, asook die wat deur moderne belastingteorie aangepas is. Tweedens word die faktore wat kapitaalwins be·invloed ge·identifiseer en laastens word spesifieke kriteria geformuleer waarteen die kapitaalwinsbelasting geevalueer sal word. Die werking van die kapitaalwinsbelasting word bespreek, geklassifiseer in faktore wat 'n kapitaalwinsbelasting be·invloed en teen die bogenoemde kriteria geevalueer. Daar is beslis dat die toevoeging van hierdie vorm van belasting tot die Suid Afrikaanse belastingstelsel die ondoeltreffendheid en ander gebreke in die huidige belastingstelsel aanspreek. Dit is die skrywer se mening dat 'n ondersoek ten opsigte van die mate waartoe hierdie belastingstelsel die beginsels van 'n effektiewe en doeltreffende belastingstelsel nakom, dus nodig was. Vir die doeleindes van hierdie ondersoek, is kapitaalwinsbelasting geevalueer teen die beginsels van neutraliteit, sekerheid en eenvoudigheid, administratiewe doeltreffendheid, aanpasbaarheid, onsigbaarheid en billikheid (regverdigheid, horisontale en vertikale billikheid). Daar word tot die gevolgtrekking gekom dat daar aan die beginsels van aanpasbaarheid, regverdigheid en horisontale billikheid voldoen word. Tot 'n minder mate, word daar aan die beginsels van neutraliteit, sekerheid en eenvoudigheid, en administratiewe doeltreffendheid voldoen. Daar word nie aan die beginsels van onsigbaarheid en vertikale billikheid voldoen nie.
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8

Novack, Garth F. "Treasury bill yield reactions to the 1997 capital gains tax rate reduction". Diss., The University of Arizona, 2003. http://hdl.handle.net/10150/280313.

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This study tests the equilibrium of after-tax rates of return described in Miller (1977) by investigating whether a change in tax rates affects the return of an investment asset that is not directly taxed by the rate being changed. Using a model of after-tax investment returns I predict the yields of Treasury bills, which are subject only to ordinary tax rates, have an inverse reaction to changes in the capital gains tax rate. In a sample of daily Treasury bill data, yields appear to increase in response to the surprise reduction in capital gains tax rates on May 7, 1997. While small, this increase is statistically significant and is robust to other macroeconomic determinants. These findings contribute to the accounting literature on taxes and investment pricing by providing evidence of Miller's after-tax equilibrium in a potentially cleaner setting than is used in previous studies. Evidence that a financial instrument subject to ordinary rates alone may be affected by the announcement of a change in the capital gains tax rate suggests that shareholder-level taxes are capitalized into prices in ways not investigated by existing research. Accounting researchers will find these results useful because they suggest that the effects of changes in tax rates on asset prices are likely misstated in studies using settings where both the ordinary and capital gains tax rates change. Since the Treasury bill yield forms the basis of many consumer contracts, such as credit card agreements, policy makers should also be interested in these findings because they suggest changes to the capital gains tax rate may have unintended market consequences.
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9

Fourie, Santie. "A critical analysis of inflation adjustment in the calculation of capital gains tax in South Africa". Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-02272009-133118/.

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10

Smit, Jacobus Gideon. "Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers". Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85830.

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Thesis (MAccounting)--Stellenbosch University, 2013.
ENGLISH ABSTRACT: The interaction between the income tax provisions contained in sections 9B, 9C, 11(a) and 22 of the Income Tax Act No. 58 of 1962 (the Act), and the capital gains tax (CGT) provisions of the Eighth Schedule of the Act, are complex and share dealers should approach the tax consequences of share dealing profits with caution. The objective of the assignment was to ensure that the share dealing profits of share dealers (who transact on revenue account) are taxed correctly, with specific reference to the interaction between the aforementioned provisions. This was achieved by considering tax cases, the interpretation notes of the South African Revenue Services (SARS) and commentary of tax writers. Examples of share disposals were incorporated to illustrate that consistency is required between the calculation of profits for income tax and CGT purposes. The guidelines laid down by case law to determine the revenue nature of share disposals were investigated. It was concluded that share dealing profits which are designedly sought for and worked for, either as part of a business operation or not, are of a revenue nature and taxable as such. The method of identification of shares sold as trading stock is important when calculating the income tax profit, since it is used in order to determine both which shares are sold as well as the cost of the shares sold. It was concluded that the method of identification applied in terms of generally accepted accounting practice (GAAP) is generally also acceptable from an income tax perspective. Section 9C of the Act provides a share dealer income tax relief when a ‘qualifying share’ is disposed of. Any amount received or accrued as a result of the disposal of a qualifying share is deemed to be of a capital nature, regardless of the revenue intention of the share dealer. Prior to 1 October 2007, section 9B of the Act provided similar relief to the disposal of an ‘affected share’. It was concluded that section 9C of the Act has a wider scope of application compared to section 9B of the Act. Because the proceeds received on the disposal of affected or qualifying shares are excluded from gross income, the acquisition costs previously incurred and deducted in respect of such shares must be included in taxable income. It was determined that the amount to be included in income is the actual cost of such shares and not the opening trading stock value determined in terms of GAAP and claimed in terms of section 22(2) of the Act. It was concluded that the first-in-first-out (FIFO) method of identification should be applied to determine which affected or qualifying shares have been disposed of. From a CGT perspective, it was illustrated that a share dealer loses the opportunity to choose which identification method to apply and is obliged to also apply the FIFO method in calculating the CGT base cost of the shares. It is concluded that the Eighth Schedule of the Act should be amended to clarify that the FIFO method should be applied for CGT purposes where sections 9B or 9C of the Act find application. Only then will the tax profits of a share dealer be in sync with his or her cash benefit.
AFRIKAANSE OPSOMMING: Die interaksie tussen die inkomstebelastingbepalings vervat in artikels 9B, 9C, 11(a) en 22 van die Inkomstebelastingwet No. 58 van 1962 (die Wet), en die kapitaalwinsbelastingbepalings (KWB bepalings) van die Agtste Bylae tot die Wet is kompleks en aandelehandelaars moet die belastinggevolge van aandelewinste met omsigtigheid benader. Die doelwit van die werkstuk was om te verseker dat die winste van aandelehandelaars (wat aandele verkoop op inkomsterekening) korrek belas word, met spesifieke verwysing na die interaksie tussen die voorgenoemde bepalings. Dit is bereik deur die oorweging van hofsake, uitlegnotas van die Suid-Afrikaanse Inkomstediens en kommentaar deur belastingskrywers. Voorbeelde van aandeleverkope is gebruik om te illustreer dat konsekwentheid tussen die berekening van winste vir inkomstebelasting en KWB-doeleindes ‘n vereiste is. Die riglyne wat deur regspraak daargestel is om die inkomste-aard van aandeleverkope vas te stel, is ondersoek. Daar is bevind dat aandelewinste wat opsetlik nagejaag word en voor gewerk word, ongeag of dit deel van die bedryf van 'n besigheid is al dan nie, van ‘n inkomste-aard is en aldus belasbaar is. Die metode van identifikasie van aandele wat as handelsvoorraad verkoop word is belangrik by die berekening die inkomstebelastingwins aangesien dit gebruik word om vas te stel watter aandele verkoop is en wat die koste van die verkoopte aandele is. Daar is bevind dat die metode wat ingevolge algemeen aanvaarde rekeningkundige praktyk (AARP) toegepas is, gewoonlik ook vir inkomstebelastingdoeleindes toelaatbaar is. Artikel 9C van die Wet verskaf aan ‘n aandelehandelaar inkomstebelastingverligting met die verkoop van 'n 'kwalifiserende aandeel' deurdat die bedrag ontvang of toegeval geag word van 'n kapitale aard te wees, ongeag die inkomstebedoeling van die aandelehandelaar. Voor 1 Oktober 2007 het artikel 9B van die Wet soortgelyke verligting verskaf met die verkoop van n 'geaffekteerde aandeel’. Daar is vasgestel dat artikel 9C van die Wet 'n wyer toepassing het in vergelyking met artikel 9B van die Wet. Omrede die opbrengs ontvang met die verkoop van geaffekteerde of kwalifiserende aandele uitgesluit word van bruto inkomste, moet die vorige aankoopskostes wat voorheen ten opsigte van die aandele aangegaan en afgetrek is, by belasbare inkomste ingesluit word. Daar is bepaal dat die bedrag wat by belasbare inkomste ingesluit word, die werklike koste van die aandele is en nie die AARP openingswaarde van handelsvoorraad wat ingevolge artikel 22(2) van die Wet geëis nie. Daar is bevind dat die eerste-in-eerste-uit (EIEU) metode van identifikasie gebruik moet word om te bepaal watter geaffekteerde of kwalifiserende aandele verkoop is. Vir KWB doeleindes verloor 'n aandelehandelaar ook die geleentheid om te kan kies watter identifikasiemetode toegepas moet word. Hy of sy is verplig om die EIEU metode toe te pas in die berekening van die KWB basiskoste van die aandele. Daar word tot die gevolgtrekking gekom dat die Agtste Bylae van die Wet gewysig moet word om te bevestig dat die EIEU metode toegepas moet word vir KWB doeleindes waar artikels 9B of 9C van die Wet van toepassing is. Slegs dan is die belasbare wins van 'n aandelehandelaar in lyn is met sy of haar kontantvoordeel.
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Libri sul tema "Capital gains tax"

1

Pritchard, W. E. Capital gains tax. 8a ed. London: Pitman, 1987.

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2

Cooper, Gordon S. Capital gains tax. 2a ed. Sydney: Butterworths, 1992.

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3

Pritchard, W. E. Capital gains tax. 7a ed. London: Longman, 1985.

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4

Collison, David W. Capital gains tax rebasing. London: Institute of Chartered Accountants in England and Wales, 1991.

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5

Smailes, David. Tolley's Capital Gains Tax. Croydon: Tolley Publishing, 2000.

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6

Limited, Extel Financial, a cura di. Capital Gains Tax service. London: Extel Financial, 1991.

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7

David, Smailes, a cura di. Tolley's capital gains tax. 2a ed. Croydon: Tolley, 1997.

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8

Scholtz, Wouter. Capital gains tax fundamentals. South Melbourne: Business Law Education Centre, 1991.

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9

Limited, Extel Financial, a cura di. Capital Gains Tax service. London: Extel Financial, 1992.

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10

Watterston, Juliana M. Tolley's capital gains tax. Croydon: Tolley, 1996.

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Capitoli di libri sul tema "Capital gains tax"

1

Phillips, John S. "Capital Gains". In Tax Treaty Networks 1991, 434–69. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-14.

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Kania, Beatrix. "Capital Gains Tax". In Steuerstandort Großbritannien, 128–56. Wiesbaden: Springer Fachmedien Wiesbaden, 2012. http://dx.doi.org/10.1007/978-3-8349-3703-2_5.

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Sinclair, Walter. "Capital gains tax". In St. James’s Place Tax Guide 2002–2003, 299–341. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_20.

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Boczko, Tony. "Capital Gains Tax". In Managing Your Money, 160–81. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-47188-8_7.

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Davies, Bill, e Rachel Cooper. "Capital gains tax". In Essential Business Law and Practice for SQE1, 89–94. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003289760-19.

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Offerdal, Erik. "Tax Reform, Capital Allocation and Welfare Gains in Norway". In Applied General Equilibrium Modelling, 29–45. Dordrecht: Springer Netherlands, 1991. http://dx.doi.org/10.1007/978-94-015-7908-7_3.

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Rünger, Silke. "The Effect of the Repeal of the German Corporate Capital Gains Tax". In The Effect of Shareholder Taxation on Corporate Ownership Structures, 65–85. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-04131-1_5.

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"Capital Gains Tax". In Wealth Management Planning, 123–68. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119206286.ch8.

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Bright, Mervyn J., e Sau-Kee Li. "Capital gains tax". In Making Sense of Dental Practice Finance, 140–46. CRC Press, 2017. http://dx.doi.org/10.1201/9781315377339-18.

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Garrett, S. J. "Capital Gains Tax". In Introduction to the Mathematics of Finance, 161–76. Elsevier, 2013. http://dx.doi.org/10.1016/b978-0-08-098240-3.00008-4.

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Atti di convegni sul tema "Capital gains tax"

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Chow, Wilson, e Jingyi Wang. "Capital Gains Tax with Hong Kong Characteristics: Necessity, Feasibility and Design". In 6th Annual International Conference on Law, Regulations and Public Policy (LRPP 2017). Global Science & Technology Forum (GSTF), 2017. http://dx.doi.org/10.5176/2251-3809_lrpp17.53.

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Duggan, Christopher D., e Michiel J. G. Jak. "Wind Power for Urban Applications". In ASME 2004 Power Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/power2004-52041.

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Abstract (sommario):
Wind power offers the possibility of onsite generation of renewable energy for residential, commercial and industrial energy users in urban and suburban areas. This form of electricity production has generally been limited to rural and utility applications, but continued improvements have generated new interest in the potential of wind power in urban environments. There are several key elements that determine the viability of urban wind power, the most important of which are turbine technology, wind resources, costs and regulations. This paper will examine these elements with the goal of assessing the current status and future potential of urban wind power. Urban environments present a unique set of challenges to wind power, which demand turbine technology specific to these applications. Buildings create turbulent wind patterns, destroying the constant, steady winds on which utility scale turbines are dependant. Noise, shadow and vibration due to turbines is more important in urban applications, and turbine esthetics becomes a major focus. A new generation of wind turbines is now being produced with these concerns specifically in mind. There are a variety of solutions to these problems, which designers are beginning to explore. An essential element in the success of a turbine is the availability of wind resources. New turbine designs are being produced to utilize lower velocity winds. Additionally, engineers and architects can create better turbine locations through the integration of turbines with building design. Through this integrated design, buildings can contribute to the wind resources by increasing wind speeds and directing wind through the turbine. Available wind and turbulence, along with the characteristics of the particular turbine design, dictates how much electricity can be produced. The third critical aspect of urban wind power is the cost of producing electricity. To gain success, urban wind generators must be cost competitive with other urban applications of renewable energy technologies. The primary competition in this market is from solar photovoltaics, which currently produce power at about 50 ct/kWh. Utility scale wind turbines are not part of this market, and therefore do not compete with urban turbines. Urban turbines have the potential to produce electricity at costs of down to 10 ct/kWh. Future technology improvements, along with increased production, could significantly reduce the capital cost and further reduce the price of generating power. There are also opportunities for tax incentives, feed-in tariffs and other subsidies that can reduce the installed cost of wind power. Finally, regulations and policy can be a major obstacle to urban wind power. This includes zoning and building codes, as well as electronics certifications and interconnection regulations. This paper will examine existing and future turbine technologies, urban wind resource availability and the costs associated with producing energy via urban wind power. It will also identify roadblocks to the implementation and assess the overall viability of this type of renewable energy production.
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Rapporti di organizzazioni sul tema "Capital gains tax"

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Poterba, James. Tax Evasion and Capital Gains Taxation. Cambridge, MA: National Bureau of Economic Research, gennaio 1987. http://dx.doi.org/10.3386/w2119.

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Sarin, Natasha, Lawrence Summers, Owen Zidar e Eric Zwick. Rethinking How We Score Capital Gains Tax Reform. Cambridge, MA: National Bureau of Economic Research, gennaio 2021. http://dx.doi.org/10.3386/w28362.

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Gourio, François, e Jianjun Miao. Transitional Dynamics of Dividend and Capital Gains Tax Cuts. Cambridge, MA: National Bureau of Economic Research, luglio 2010. http://dx.doi.org/10.3386/w16157.

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Poterba, James, e Scott Weisbenner. Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns. Cambridge, MA: National Bureau of Economic Research, giugno 1998. http://dx.doi.org/10.3386/w6616.

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Agersnap, Ole, e Owen Zidar. The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates. Cambridge, MA: National Bureau of Economic Research, agosto 2020. http://dx.doi.org/10.3386/w27705.

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Hendershott, Patric, Eric Toder e Yunhi Won. Revenue and Welfare Implications for a Capital Gains Tax Cut. Cambridge, MA: National Bureau of Economic Research, giugno 1990. http://dx.doi.org/10.3386/w3386.

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Auerbach, Alan, Leonard Burman e Jonathan Siegel. Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data. Cambridge, MA: National Bureau of Economic Research, febbraio 1998. http://dx.doi.org/10.3386/w6399.

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Hendershott, Patric, e Yunhi Won. The Long-Run Impact on Federal Tax Revenues and Capital Allocation of A Cut in the Capital Gains Tax Rate. Cambridge, MA: National Bureau of Economic Research, maggio 1989. http://dx.doi.org/10.3386/w2962.

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Blouin, Jennifer, Jana Smith Raedy e Douglas Shackelford. Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act. Cambridge, MA: National Bureau of Economic Research, agosto 2000. http://dx.doi.org/10.3386/w7827.

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Slemrod, Joel, e William Shobe. The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers. Cambridge, MA: National Bureau of Economic Research, gennaio 1990. http://dx.doi.org/10.3386/w3237.

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