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subject:"Capital income tax"
~subject:"Grundsteuer"
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Search: subject_exact:"Wertzuwachssteuer"
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Capital income tax
Grundsteuer
Wertzuwachssteuer
1,278
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15
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ECONIS (ZBW)
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91
Income Tax on Capital Gains from the Sale of Land - Inflation Relevance
Prebble QC, John
-
2015
The objector in Anzamco Ltd v Commissioner of Inland Revenue (1983) 6 NZTC 61,522 was a company that had bought and developed a farm and sold it at a significantly higher price. The Commissioner taxed the profits under paragraphs 67(4)(a) and (e) of the Income Tax Act 1976. The court allowed the...
Persistent link: https://www.econbiz.de/10013039055
Saved in:
92
Capital Taxation in the 21st Century
Auerbach, Alan J.
-
2015
In his influential book, Capital in the 21st Century, Thomas Piketty argues forcefully that rising wealth and wealth inequality is an inherent characteristic of capitalist economies and calls for strong policy responses, in particular a substantial wealth tax implemented globally. This paper...
Persistent link: https://www.econbiz.de/10013030055
Saved in:
93
Key Issues in the Design of Capital Gains Tax Regimes : Taxing Non-Residents
Elliffe, Craig
-
2015
This article examines two broad areas of capital gains tax (CGT) design in respect of the taxation of non-residents. The first area relates to the domestic design of the tax and focuses on whether a CGT should apply to all assets held by non-residents or to some limited subset of those assets...
Persistent link: https://www.econbiz.de/10013019420
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94
Capital Taxation in the 21st Century
Auerbach, Alan J.
-
2015
In his influential book, Capital in the 21st Century, Thomas Piketty argues forcefully that rising wealth and wealth inequality is an inherent characteristic of capitalist economies and calls for strong policy responses, in particular a substantial wealth tax implemented globally. This paper...
Persistent link: https://www.econbiz.de/10012457795
Saved in:
95
Capital Gains Tax
Prebble KC, John
-
2015
In 1989 the Government announced plans to issue a consultative document on capital gains taxation, though the Prime Minister suggested that if administration and compliance costs outweighed the benefits of a capital gain tax, it may not be enacted
Persistent link: https://www.econbiz.de/10014190783
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96
Capitalization of capital gains taxes : (in)attention and turn-of-the-year returns
Eichfelder, Sebastian
;
Lau, Mona
-
2015
Persistent link: https://www.econbiz.de/10011409073
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97
The bunching of capital gains realizations
Dowd, Tim A.
;
McClelland, Robert
- In:
National tax journal
72
(
2019
)
2
,
pp. 323-358
Persistent link: https://www.econbiz.de/10012036130
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98
Capital gains tax : a poor source of revenue?
Sutton, David
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
1
,
pp. 53-68
Persistent link: https://www.econbiz.de/10012038831
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99
Taxing capital gains : a study of New Zealand investment property caompanies
Wong, Jilnaught
;
Wong, Norman
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 213-233
Persistent link: https://www.econbiz.de/10012120824
Saved in:
100
A capitalist argument for capital gains tax
Khaghaany, Maithm
;
Sutton, David
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 235-259
Persistent link: https://www.econbiz.de/10012120827
Saved in:
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