منابع مشابه
Cross-base tax elasticity of capital gains
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income taxes affect capital gains at the extensive and intensive margins. An increase in the marginal labor ...
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P olicy makers in housing sector seeks to use instruments by which they can control volatility of housing price and prevent high disturbances of the bubble and price shocks, or at least, reduce them. In the portfolio and speculation theories, it is emphasized that speculative demand for housing is the main cause of shocks and price volatilities in the sector. The theory of housing price bu...
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To enhance the transparency of CBO’s work and to encourage external review of that work, CBO’s working paper series includes both papers that provide technical descriptions of official CBO analyses and papers that represent original, independent research by CBO analysts. Working papers are not subject to CBO’s regular review and editing process. Papers in this series are available at http://go....
متن کاملOptimal Tax-Timing with Asymmetric Long-Term/Short-Term Capital Gains Tax
We develop an optimal tax timing model that takes into account asymmetric long-term and shortterm tax rates for positive capital gains and limited tax deductibility of capital losses. In contrast to the existing literature, this model can help explain why many investors not only defer shortterm capital losses to long term but also defer large long-term capital gains and losses. Because the bene...
متن کاملCompany Tax - Effective Tax Rates on Profits J . C . Stewart
Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 1991
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41788882