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Artykuły w czasopismach na temat "Capital gains tax"
Applebach, Richard O. "The Capital Gains Tax Penalty?" Journal of Portfolio Management 21, nr 4 (31.07.1995): 99–103. http://dx.doi.org/10.3905/jpm.1995.409531.
Pełny tekst źródłaLOMBARD, MARC. "WHO PAYS CAPITAL GAINS TAX?" Economic Papers: A journal of applied economics and policy 9, nr 4 (grudzień 1990): 71–77. http://dx.doi.org/10.1111/j.1759-3441.1990.tb00620.x.
Pełny tekst źródłaCouzin, Robert. "Capital Gains: Tax Policy Alternatives". Canadian Public Policy / Analyse de Politiques 21 (październik 1995): S225. http://dx.doi.org/10.2307/3551871.
Pełny tekst źródłaBLACK, PA. "Capital Gains Tax: Critical Notes". South African Journal of Economics 68, nr 4 (grudzień 2000): 352–54. http://dx.doi.org/10.1111/j.1813-6982.2000.tb01279.x.
Pełny tekst źródłaWilliamson, M. L. "CAPITAL GAINS TAX — PRACTICAL ISSUES". APPEA Journal 28, nr 1 (1988): 372. http://dx.doi.org/10.1071/aj87032.
Pełny tekst źródłaChoi, 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, nr 2 (30.06.2023): 101–29. http://dx.doi.org/10.37733/tkjt.2023.8.2.101.
Pełny tekst źródłaAuten, Gerald E., i Joseph J. Cordes. "Policy Watch: Cutting Capital Gains Taxes". Journal of Economic Perspectives 5, nr 1 (1.02.1991): 181–92. http://dx.doi.org/10.1257/jep.5.1.181.
Pełny tekst źródłaKosidłowska, Anna. "Fiscal Function of Capital Gains Tax". Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, nr 1 (19.04.2016): 93. http://dx.doi.org/10.17951/h.2016.50.1.93.
Pełny tekst źródłaAUERBACH, ALAN J. "CAPITAL GAINS TAXATION AND TAX REFORM". National Tax Journal 42, nr 3 (1.09.1989): 391–401. http://dx.doi.org/10.1086/ntj41788807.
Pełny tekst źródłaPOTERBA, JAMES M. "CAPITAL GAINS TAX POLICY TOWARD ENTREPRENEURSHIP". National Tax Journal 42, nr 3 (1.09.1989): 375–89. http://dx.doi.org/10.1086/ntj41788806.
Pełny tekst źródłaRozprawy doktorskie na temat "Capital gains tax"
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.
Pełny tekst źródłaEl 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.
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.
Pełny tekst źródłaMarriage, Wayne Wilson. "An evaluation of the capital gains tax concessions for small business". Queensland University of Technology, 2006. http://eprints.qut.edu.au/16326/.
Pełny tekst źródłaRapera, 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/.
Pełny tekst źródłaDevlin, 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.
Pełny tekst źródłaPastellas, 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.
Pełny tekst źródłaSchwarze, 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.
Pełny tekst źródłaENGLISH 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.
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.
Pełny tekst źródłaFourie, 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/.
Pełny tekst źródłaSmit, 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.
Pełny tekst źródłaENGLISH 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.
Książki na temat "Capital gains tax"
Pritchard, W. E. Capital gains tax. Wyd. 8. London: Pitman, 1987.
Znajdź pełny tekst źródłaCooper, Gordon S. Capital gains tax. Wyd. 2. Sydney: Butterworths, 1992.
Znajdź pełny tekst źródłaPritchard, W. E. Capital gains tax. Wyd. 7. London: Longman, 1985.
Znajdź pełny tekst źródłaCollison, David W. Capital gains tax rebasing. London: Institute of Chartered Accountants in England and Wales, 1991.
Znajdź pełny tekst źródłaSmailes, David. Tolley's Capital Gains Tax. Croydon: Tolley Publishing, 2000.
Znajdź pełny tekst źródłaLimited, Extel Financial, red. Capital Gains Tax service. London: Extel Financial, 1991.
Znajdź pełny tekst źródłaDavid, Smailes, red. Tolley's capital gains tax. Wyd. 2. Croydon: Tolley, 1997.
Znajdź pełny tekst źródłaScholtz, Wouter. Capital gains tax fundamentals. South Melbourne: Business Law Education Centre, 1991.
Znajdź pełny tekst źródłaLimited, Extel Financial, red. Capital Gains Tax service. London: Extel Financial, 1992.
Znajdź pełny tekst źródłaWatterston, Juliana M. Tolley's capital gains tax. Croydon: Tolley, 1996.
Znajdź pełny tekst źródłaCzęści książek na temat "Capital gains tax"
Phillips, John S. "Capital Gains". W Tax Treaty Networks 1991, 434–69. London: Routledge, 2021. http://dx.doi.org/10.4324/9781315075631-14.
Pełny tekst źródłaKania, Beatrix. "Capital Gains Tax". W Steuerstandort Großbritannien, 128–56. Wiesbaden: Springer Fachmedien Wiesbaden, 2012. http://dx.doi.org/10.1007/978-3-8349-3703-2_5.
Pełny tekst źródłaSinclair, Walter. "Capital gains tax". W St. James’s Place Tax Guide 2002–2003, 299–341. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_20.
Pełny tekst źródłaBoczko, Tony. "Capital Gains Tax". W Managing Your Money, 160–81. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-47188-8_7.
Pełny tekst źródłaDavies, Bill, i Rachel Cooper. "Capital gains tax". W Essential Business Law and Practice for SQE1, 89–94. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003289760-19.
Pełny tekst źródłaOfferdal, Erik. "Tax Reform, Capital Allocation and Welfare Gains in Norway". W Applied General Equilibrium Modelling, 29–45. Dordrecht: Springer Netherlands, 1991. http://dx.doi.org/10.1007/978-94-015-7908-7_3.
Pełny tekst źródłaRünger, Silke. "The Effect of the Repeal of the German Corporate Capital Gains Tax". W 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.
Pełny tekst źródła"Capital Gains Tax". W Wealth Management Planning, 123–68. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119206286.ch8.
Pełny tekst źródłaBright, Mervyn J., i Sau-Kee Li. "Capital gains tax". W Making Sense of Dental Practice Finance, 140–46. CRC Press, 2017. http://dx.doi.org/10.1201/9781315377339-18.
Pełny tekst źródłaGarrett, S. J. "Capital Gains Tax". W Introduction to the Mathematics of Finance, 161–76. Elsevier, 2013. http://dx.doi.org/10.1016/b978-0-08-098240-3.00008-4.
Pełny tekst źródłaStreszczenia konferencji na temat "Capital gains tax"
Chow, Wilson, i Jingyi Wang. "Capital Gains Tax with Hong Kong Characteristics: Necessity, Feasibility and Design". W 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.
Pełny tekst źródłaDuggan, Christopher D., i Michiel J. G. Jak. "Wind Power for Urban Applications". W ASME 2004 Power Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/power2004-52041.
Pełny tekst źródłaRaporty organizacyjne na temat "Capital gains tax"
Poterba, James. Tax Evasion and Capital Gains Taxation. Cambridge, MA: National Bureau of Economic Research, styczeń 1987. http://dx.doi.org/10.3386/w2119.
Pełny tekst źródłaSarin, Natasha, Lawrence Summers, Owen Zidar i Eric Zwick. Rethinking How We Score Capital Gains Tax Reform. Cambridge, MA: National Bureau of Economic Research, styczeń 2021. http://dx.doi.org/10.3386/w28362.
Pełny tekst źródłaGourio, François, i Jianjun Miao. Transitional Dynamics of Dividend and Capital Gains Tax Cuts. Cambridge, MA: National Bureau of Economic Research, lipiec 2010. http://dx.doi.org/10.3386/w16157.
Pełny tekst źródłaPoterba, James, i Scott Weisbenner. Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns. Cambridge, MA: National Bureau of Economic Research, czerwiec 1998. http://dx.doi.org/10.3386/w6616.
Pełny tekst źródłaAgersnap, Ole, i Owen Zidar. The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates. Cambridge, MA: National Bureau of Economic Research, sierpień 2020. http://dx.doi.org/10.3386/w27705.
Pełny tekst źródłaHendershott, Patric, Eric Toder i Yunhi Won. Revenue and Welfare Implications for a Capital Gains Tax Cut. Cambridge, MA: National Bureau of Economic Research, czerwiec 1990. http://dx.doi.org/10.3386/w3386.
Pełny tekst źródłaAuerbach, Alan, Leonard Burman i Jonathan Siegel. Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data. Cambridge, MA: National Bureau of Economic Research, luty 1998. http://dx.doi.org/10.3386/w6399.
Pełny tekst źródłaHendershott, Patric, i 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, maj 1989. http://dx.doi.org/10.3386/w2962.
Pełny tekst źródłaBlouin, Jennifer, Jana Smith Raedy i Douglas Shackelford. Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act. Cambridge, MA: National Bureau of Economic Research, sierpień 2000. http://dx.doi.org/10.3386/w7827.
Pełny tekst źródłaSlemrod, Joel, i William Shobe. The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers. Cambridge, MA: National Bureau of Economic Research, styczeń 1990. http://dx.doi.org/10.3386/w3237.
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