Money on the Table: Why the U.S. Should Tax Inbound Capital Gains
نویسندگان
چکیده
منابع مشابه
New Evidence on the Tax Elasticity of Capital Gains
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 کاملCross-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 ...
متن کاملWhy Governments Should Tax Mobile Capital in the Presence of Unemployment
This paper shows that a small open economy, which suffers from involuntary unemployment, should levy a positive source-based tax on capital income. A revenue-neutral tax reform, which increases the capital tax rate and reduces the labour tax rate will induce firms to substitute labour for capital. Such a tax reform will lower marginal cost of production, increase output, reduce unemployment, an...
متن کاملWhy to Spend Tax Money on Plant Microtubules?
Plant microtubules have evolved into a versatile tool to link environmental signals into flexible morphogenesis. Cortical microtubules define the axiality of cell expansion by control of cellulose orientation. Plant-specific microtubule structures such as preprophase band and phragmoplast determine symmetry and axiality of cell divisions. In addition, microtubules act as sensors and integrators...
متن کاملLeaving Money on the Table?
The value of the non-tangible benefits of an electronic medical record (EMR) is clear. But until real financial gain (or a neutral monetary impact but improved documentation and adherence to best practices) is proven, the decision to purchase an EMR as a component of practice management may never get off the drawing board. This is particularly true for smaller, independent clinics. With this in...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2011
ISSN: 1556-5068
DOI: 10.2139/ssrn.1857508