Search

Your search keyword '"Capital gains tax -- Economic aspects"' showing total 711 results
Start Over Descriptor "Capital gains tax -- Economic aspects"
711 results on '"Capital gains tax -- Economic aspects"'

102. Tax obstruction and economic fluctuations in Pakistan

Subjects
Capital gains tax -- Economic aspects, Tax law -- Economic aspects, Estate taxes -- Economic aspects, Tax law, Mass communications
Abstract

Taxation refers to compulsory or coercive money collection by a levying authority, usually a government. The term 'taxation' applies to all types of involuntary levies, from income to capital gains [...]

Published
2018

104. GOVERNOR HOGAN ANNOUNCES ADDITIONAL OPPORTUNITY ZONE INVESTMENT TO SUPPORT MARYLAND'S CONTINUED ECONOMIC RECOVERY

Subjects
Capital gains tax -- Economic aspects, Community development -- Economic aspects, Economic recovery -- Economic aspects, Tax law -- Economic aspects, Housing authorities -- Economic aspects, Tax law, News, opinion and commentary
Abstract

ANNAPOLIS, Md. -- The following information was released by the Maryland Department of Housing and Community Development (DHCD): Seven Manufacturing and Retail Businesses Receive Funding to Expand ANNAPOLIS, MD (August [...]

Published
2021

105. Eight Ways 1031 Exchange Changes Could Make Economic Waves

Subjects
Capital gains tax -- Economic aspects, Business, general
Abstract

In recent months, the political spotlight has once again turned to a 100-year-old tax policy: the 1031 Exchange. Often referred toas a 'loophole' by detractors, a 1031 exchange, in simplest [...]

Published
2021

106. How Proposed Tax Changes During Inflationary Times Could Affect Capital Gains Taxes And The 'Step-Up Basis', From Jeff LaBelle Of Gulf Coast Wealth Advisors

Subjects
Political parties -- Economic aspects, Capital gains tax -- Economic aspects, Tax policy -- Economic aspects, Consultants -- Economic aspects -- Tax policy, Tax administration and procedure -- Economic aspects, General interest, News, opinion and commentary
Abstract

SARASOTA: Gulf Coast Wealth Advisors has issued the following news release: Tax laws and codes are undergoing the overhaul that always comes with a new president and political party taking [...]

Published
2021

108. S.Korea's tax revenue grows in Q1 on economic recovery

Subjects
Capital gains tax -- Economic aspects, Corporations -- Taxation, Economic recovery -- Economic aspects, Tax collection -- Economic aspects, Business, general, General interest, News, opinion and commentary
Abstract

SEOUL, May 11, 2021 (Xinhua via COMTEX) -- South Korea's government tax revenue grew in the first quarter as an economic recovery from the pandemic-hit slump raised income and corporate [...]

Published
2021

109. INSLEE SIGNS ECONOMIC JUSTICE LEGISLATION TO HELP WORKING FAMILIES

Subjects
Capital gains tax -- Economic aspects, Family -- Economic aspects, Tax credits -- Economic aspects, Economic equity -- Economic aspects, Tax law -- Economic aspects, Tax law, News, opinion and commentary
Abstract

OLYMPIA, WA -- The following information was released by the office of the Governor of Washington: Story Gov. Jay Inslee today signed an economic justice legislative package, including the Working [...]

Published
2021

111. CAPITAL GAINS TAX INCREASES IN THE AMERICAN FAMILIES PLAN WOULD HARM PRESIDENT BIDEN'S AGENDA AND AMERICA'S RECOVERY

Subjects
Capital gains tax -- Economic aspects, Family -- Economic aspects, Societies -- Economic aspects, Entrepreneurship -- Economic aspects, Venture capital -- Economic aspects, Associations, institutions, etc. -- Economic aspects, Venture capital, News, opinion and commentary, National Venture Capital Association -- Taxation
Abstract

WASHINGTON, DC -- The following information was released by the National Venture Capital Association (NVCA): by Devin Miller The National Venture Capital Association (NVCA) was disappointed to see that the [...]

Published
2021

112. BIDEN PLAN TO IMPOSE SECOND DEATH TAX WILL HARM US ECONOMY AND FAMILY-OWNED BUSINESSES

Subjects
Capital gains tax -- Economic aspects, Tax reform -- Economic aspects, Tax law -- Economic aspects, Family corporations -- Economic aspects, Tax administration and procedure -- Economic aspects, Family-owned business enterprises -- Economic aspects, Tax law, News, opinion and commentary
Abstract

WASHINGTON, DC -- The following information was released by the Americans for Tax Reform (ATR): Posted by Alex Hendrie on Wednesday, April 28th, 2021, 11:31 AM PERMALINK President Joe Biden [...]

Published
2021

113. Xinhua world economic news summary at 0930 GMT, April 27

Subjects
United States. National Economic Council -- Planning, Capital gains tax -- Economic aspects, Tax law -- Economic aspects, Central banks -- Economic aspects -- Planning, Tax law, Company business planning, Business, general, General interest, News, opinion and commentary
Abstract

April 27, 2021 (Xinhua via COMTEX) -- SEOUL -- South Korea's real GDP, adjusted for inflation, grew 1.6 percent in the first quarter from the previous quarter, central bank data [...]

Published
2021

114. TAXING CAPITAL GAINS AT DEATH WOULD HARM SMALL BUSINESSES, U.S. ECONOMY

Subjects
Capital gains tax -- Economic aspects, Metal service centers -- Economic aspects -- Taxation, Small business -- Economic aspects, Family corporations -- Economic aspects, Family-owned business enterprises -- Economic aspects, Estate tax -- Economic aspects, Small business, SOHO, News, opinion and commentary
Abstract

ROLLING MEADOWS, IL -- The following information was released by the Metals Service Center Institute (MSCI): U.S. lawmakers have floated a number of proposals to increase death and estate taxes. [...]

Published
2021

118. The Budget: Deferred increase to key capital tax could lead to increase in certain economic activity

Subjects
Capital gains tax -- Economic aspects, Tax consultants -- Economic aspects, Chambers of commerce -- Economic aspects, General interest, News, opinion and commentary
Abstract

Coventry: Coventry & Warwickshire Chamber of Commerce has issued the following news release: A tax specialist believes announcing a one-year deferred increase to a key capital tax in the upcoming [...]

Published
2021

119. Fraser Institute News Release: Tax reform key to economic growth and four-day work week

Subjects
Capital gains tax -- Economic aspects, Tax reform -- Economic aspects, Tax policy -- Economic aspects, Tax rates -- Economic aspects, Tax law -- Economic aspects, Work hours -- Economic aspects, Economic growth -- Economic aspects, Company growth, Tax law, Banking, finance and accounting industries, Business
Abstract

VANCOUVER, British Columbia, Feb 04, 2021 (GLOBE NEWSWIRE via COMTEX) -- If governments across Canada want to help increase productivity--and the possibility of a four-day work week--they should lower tax [...]

Published
2021

120. Tax Reform Key to Economic Growth and Four-Day Work Week

Subjects
Capital gains tax -- Economic aspects, Tax reform -- Economic aspects, Tax rates -- Economic aspects, Tax policy -- Economic aspects, Tax law -- Economic aspects, Work hours -- Economic aspects, Economic growth -- Economic aspects, Company growth, Tax law, General interest, News, opinion and commentary
Abstract

VANCOUVER, British Columbia, : If governments across Canada want to help increase productivity--and the possibility of a four-day work week--they should lower tax rates on business, capital gains and personal [...]

Published
2021

121. PM Narendra Modi, economists meet, discuss various aspects of economy; Ahead of the Budget for 2018-19 on February 1, Prime Minister Narendra Modi on Wednesday held deliberations with over 40 economists on the theme 'Economic Policy - The Road Ahead'.-- Delivered by Feed43 service

Subjects
Capital gains tax -- Economic aspects, Rural development -- Economic aspects, Prime ministers -- Economic aspects, Economists -- Economic aspects, Economic policy -- Economic aspects, Automobile industry
Abstract

Byline: FE Bureau Ahead of the Budget for 2018-19 on February 1, Prime Minister Narendra Modi on Wednesday held deliberations with over 40 economists on the theme 'Economic Policy - [...]

Published
2018

122. Almost PS2bn could be wiped from London economy with threatened rise in Capital Gains Tax

Subjects
Capital gains tax -- Economic aspects, Tax rates -- Economic aspects, Real estate industry -- Economic aspects -- Taxation, General interest, News, opinion and commentary
Abstract

Bristol: Business Money Promotions Ltd has issued the following news release: Real estate investment firm London Central Portfolio warns that a mooted rise in CGT could result in a negative [...]

Published
2020

123. Financial Recovery Post-COVID: What Is Next For IHT & CGT?

Subjects
Capital gains tax -- Economic aspects, Inheritance tax -- Economic aspects, Company business planning, Business, international
Abstract

Proposed reforms to IHT & CGT: How might the government balance its books in the long term & attempt to recover some of the financial costs of COVID? Ever since [...]

Published
2020

124. IRS Announces 2021 Cost-Of-Living Adjustments

Subjects
Capital gains tax -- Economic aspects, Tax administration -- Economic aspects, Cost of living -- Economic aspects, Taxation -- Economic aspects, Tax law -- Economic aspects, Tax law, Business, international
Abstract

IRS Announces 2021 Cost-of-Living Adjustments The IRS announced in Notice 2020-79, the 2021 cost-of-living adjustments with respect to retirement plan limits. Many such limits refer to Section 415. Section 415 [...]

Published
2020

125. Open-end mutual funds and capital-gains taxes

Author

Barclay, Michael J., Pearson, Neil D., and Weisbach, Miachael S.

Subjects
Mutual funds -- Economic aspects, Capital gains tax -- Economic aspects, Banking, finance and accounting industries, Business, Economics
Abstract

A framework shows that the maximum overhang of unrealized profits in a fund's portfolio have a positive relationship to its expected growth rate. However, it has a negative relationship with the volatility of the growth rate. When capital gains are not realized regularly, it results to an increase in the present value of new investors' tax liabilities. The model also shows that new investors may invest in funds that have a smaller overhang of unrealized gains despite the fact the current shareholders may choose that the gains be deferred for the longest possible time.

Published
1998

126. South Korea economy: Quick View - South Korean government unveils revisions to tax rules

Subjects
Capital gains tax -- Economic aspects, Tax rates -- Economic aspects, Value-added tax -- Economic aspects, Business, Business, international, News, opinion and commentary
Abstract

Event On July 22nd Hong Nam-ki, South Korea's deputy prime minister and minister of finance, proposed a set of revisions to taxation rules. Analysis The new tax revisions are aimed [...]

Published
2020

127. Is wealth tax just a plaster for an ailing economy?

Subjects
Capital gains tax -- Economic aspects, Estate taxes -- Economic aspects, Tax collection -- Economic aspects, Business, international
Abstract

Summary: The state of the South African economy and the shortfall in tax collection has raised the debate once more of whether affluent South Africans should be contributing more to [...]

Published
2020

128. Estate Freezes And Refreezes During Economic Downturn

Subjects
Capital gains tax -- Economic aspects, Business owners -- Economic aspects -- Tax policy, Tax law -- Economic aspects, Financial crises, Finance, Income tax, Tax law, Business, international
Abstract

The opportunities for taxpayers to put their estates in a better economic position during a financial crisis are few and far between. However, just as a savvy investor will 'buy [...]

Published
2020

129. FICCI Pre Budget Memorandum - Direct Tax: Capital Gains

Subjects
Capital gains -- Economic aspects, Capital gains tax -- Economic aspects, Tax law -- Economic aspects, Tax law, Business, international
Abstract

Issues under Section 54EC of the Act Issues * Section 54EC of the Act provides tax exemption on capital gains arising from the transfer of a long term capital asset, [...]

Published
2017

130. 'Govt's new measures will boost the economy'

Subjects
India. Reserve Bank of India, Capital gains tax -- Economic aspects, Economic conditions -- Economic aspects, Tax law -- Economic aspects, Corporate taxes -- Economic aspects, Banks (Finance), Conferences and conventions, Capital gains, Tax law, News, opinion and commentary
Abstract

Byline: DNA Correspondent BJP MP Kirit Solanki on Saturday said that the BJP government was not the only one to seek funds from the Reserve Bank of India (RBI) and [...]

Published
2019

131. Taxes and dividend clientele: Evidence from trading and ownership structure

Author

Lee, Yi-Tsung, Liu, Yu-Jane, Roll, Richard, and Subrahmanyam, Avanidhar

Subjects
Taiwan -- Tax policy, Capital gains tax -- Economic aspects, Dividends -- Management, Company dividends, Company business management, Banking, finance and accounting industries, Business
Abstract

Impact of capital gains tax on trading of stocks and their dividends is analyzed in context of Taiwan's capital tax policy.

Published
2006

132. The impact of the 1986 tax reform on ex-dividend day volume and price behavior.

Author

Wu, Chunchi and Hsu, Junming

Subjects
Capital gains tax -- Economic aspects, Stock-exchange -- Economic aspects, Stocks -- Taxation -- Economic aspects
Abstract

In September 1986, the most sweeping revision of the U.S. tax code in nearly half a century became law. The new tax law eliminated the preferential tax treatment of long-term [...], This paper examines the impact of the 1986 Tax Reform Act (TRA) on trading volume and stock price behavior around the ex-dividend day. The paper shows that changes in capital gain taxes exert a differential effect on the trading volume and ex-day premiums of stocks with different yields and transaction costs. Results show that the trading volume around the ex-dividend day declines after the implementation of the tax law There is evidence that short-term traders continue to focus on high-yield stocks after the 1986 tax reform and the magnitude of ex-dividend day premiums is directly related to their short-term trading activity. Ex-dividend day premiums and abnormal trading volume around the ex-dividend day are significantly affected by transaction costs, and these effects appear to be stronger after 1986.

Published
1996

134. The market reaction to the 1986 tax overhaul: a study of the capital gain tax change

Author

Jang, Hwee-Yong J.

Subjects
Capital gains tax -- Taxation, Capital gains tax -- Economic aspects, Banking, finance and accounting industries, Business, Tax Reform Act of 1986
Abstract

Investors exhibited a preference for stocks that produced a high yield dividends than those that resulted in capital gains. This preference was influenced by the Tax Reform Act of 1986 that removed the preferential taxation on long-term capital gains. However, the preference for high-yield and low-yield stocks also depends on the tax status of each investor, since taxation on either capital gain or dividends varies among investors.

Published
1994

136. The mode of acquisition in takeovers: taxes and asymmetric information

Author

Brown, David T. and Ryngaert, Michael D.

Subjects
Acquisitions and mergers -- Models, Capital gains tax -- Economic aspects, Tender offers (Securities) -- Economic aspects, Banking, finance and accounting industries, Business
Abstract

We develop a model in which the mode of acquisition conveys information concerning the value of bidder. The model incorporates the possibility that offers containing both cash and stock can be made in a setting consistent with the U.S. tax code. We demonstrate that bidders with unfavorable private information about their equity value choose offers containing some stock to avoid the capital gains tax consequences of cash offers. We present evidence consistent with the model. (Reprinted by permission of the publisher.)

Published
1991

139. On government deficits and speculation

Author

Honkapohja, Seppo and Lempinen, Urho

Subjects
Budget deficits -- Economic aspects, Capital gains tax -- Economic aspects, Deficit financing -- Research, Fiscal policy -- Economic aspects, Business, Business, international, Economics
Published
1990

140. The anti-jobs tax

Author

Golis, Chris

Subjects
Australia -- Tax policy, United Kingdom -- Tax policy, United States -- Tax policy, Capital gains tax -- Economic aspects, Corporations -- Taxation, Banking, finance and accounting industries, Business, Economics
Abstract

An analysis of the adverse effects of Australia's Capital Gains Tax on the the economy is presented. A comparison between the Australian system and that of the US and the UK is made and proposals to change Australia's tax policy are examined.

Published
1999

141. Budget Review: Pradeep Gokhale

Subjects
Capital gains tax -- Economic aspects, Political parties -- Economic aspects, Tax law -- Economic aspects, Mutual funds -- Economic aspects, Tax law, Company financing, Personal finance
Abstract

Byline: Pradeep Gokhale Pradeep Gokhale, Senior Fund Manager, Tata Mutual Fund 'The key feature of the Budget is focus on stability and continuity. Fiscal discipline remains the focus and there [...]

Published
2017

144. FICCI's Pre-Budget Memorandum 2017-18 - Direct Taxes: Capital Gains

Subjects
Capital gains -- Economic aspects, Capital gains tax -- Economic aspects, Tax law -- Economic aspects, Tax law, Business, international
Abstract

1. Issues under Section 54EC of the Act Issues * Section 54EC of the Act provides tax exemption on capital gains arising from the transfer of a long term capital [...]

Published
2016

145. Mozambique economy: Quick View - Tax collection boosted by external capital gains payment

Subjects
Capital gains tax -- Economic aspects, Tax collection -- Economic aspects, Natural gas fields, Tax administration, Natural gas, Energy industries, Income tax, Business, Business, international, News, opinion and commentary
Abstract

Event Tax collection was above target in 2019, according to final figures from the Mozambique Tax Authority, although the total tax take was lifted by a large, external capital gains [...]

Published
2020

146. Zimbabwe: Zim Economy Re-Dollarising Rapidly

Subjects
Capital gains tax -- Economic aspects, Tax law -- Economic aspects, Corporate taxes -- Economic aspects, Value-added tax -- Economic aspects, Retail trade, Mining industry, Royalties (Intellectual property), Political corruption, Income tax, Tax law, News, opinion and commentary
Abstract

Byline: Victor Bhoroma The recent public notice by the Zimbabwe Revenue Authority (Zimra) on the payment of domestic taxes in foreign currency is nothing short of a tacit admission by [...]

Published
2020

147. Capital gain and the real estate developer.

Author

Raby, Burgess J.W. and Raby, William L.

Subjects
Capital gains tax -- Economic aspects, Real estate development -- Taxation
Abstract

The capital gain rate drop has increased interest in land banking where unimproved real property is sold to a controlled entity which develops or subdivides it. Several practices should be avoided in the sale of the land to acquire capital gain treatment including trade or business status or involvement, section 351 transfer characterization, agency or joint venture treatment, unreasonable terms of sale, and uncertain terms of repayment contingent on the success of the development. Substantiating all actions is of the utmost importance where the taxpayer is likely to be considered a real estate dealer.

Published
1997

148. Estate taxes and the angel of death loophole.

Author

Burman, Leonard E.

Subjects
Estate tax -- Economic aspects, Small business -- Taxation, Capital gains tax -- Economic aspects
Abstract

Small businesses often are hit with overwhelming estate tax burdens, but business-targeted tax relief is not the best answer to this problem. Broader estate tax relief, based on assets' tax cost so as to exclude untaxed capital gains which have accrued, would reduce tax avoidance and provide more economic efficiency and fairness. This type of estate tax cut would encourage productive investment by heirs through elimination of the lock-in effects inherent in existing tax laws.

Published
1997

149. Inflation and capital gains.

Author

Bartlett, Bruce

Subjects
Capital gains tax -- Economic aspects, Inflation (Finance) -- Economic aspects, Recognition of gain or loss (Taxation) -- Economic aspects
Abstract

Capital gains should be indexed for inflation. Until 1986, the US always allowed a 40-50% capital gains tax exclusion. The lack of capital gains indexing hurts middle income investors and cannot be justified by the lower capital gains rate, originally introduced to balance inflation. The traditional arguments against indexing capital gains maintain that it would be unfair, hamper progressivity, and increase deficits, but many countries index for inflation without problems.

Published
1997

150. New Zealand : Labour's big government economic policies continue to fail

Subjects
Capital gains tax -- Economic aspects, Natural gas exploration -- Economic aspects, Tax law -- Economic aspects, Economic growth -- Economic aspects, Economic policy -- Economic aspects, Minimum wage, Workers, Income tax, Tax law, Business, international
Abstract

The economy continues to buckle under the pressure of Labours failed, big government economic policies, ACT Leader David Seymour says. Figures released this morning show that the annual rate of [...]

Published
2019

Catalog

Books, media, physical & digital resources
See catalog results