Search Results - subject:"tax arbitrage"

Agell, Jonas; Persson, Mats - 1997

model. We show that tax arbitrage has dramatic implications for positive, normative and econometric analysis of how taxes …

Persistent link: https://www.econbiz.de/10010321771

Tax Effects in Canadian Equity Option Markets

Milevsky, Moshe Arye; Prisman, Eliezer Z. - In: Multinational Finance Journal 1 (1997) 2, pp. 101-122

The Canadian Income Tax Act induces individual investors to close their short equity option positions at the end of the year and, if necessary, reopen them at the beginning of next year. This article analyzes the conditions under which it is optimal to close or leave open a short option position...

Persistent link: https://www.econbiz.de/10010938719

Tax arbitrage and labor supply

Agell, Jonas; Persson, Mats - 1997 - This version, 1997-11-07

model. We show that tax arbitrage has dramatic implications for positive, normative and econometric analysis of how taxes …

Persistent link: https://www.econbiz.de/10011587866

Trends and Future Directions in Tax Policy Reform; A Latin American Perspective

Shome, Parthasrathi - International Monetary Fund (IMF) - 1992

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes over steeply progressive income and property taxes, primarily to simplify the tax structure and facilitate tax administration. While tax reform need not necessarily raise tax-to-GDP ratios, countries...

Persistent link: https://www.econbiz.de/10005599385

Geared Equity Investments: A Case Study of Tax Arbitrage Down Under

Corrado, Charles J.; Cheung, Joe - In: Australian Journal of Management 28 (2003) 1, pp. 83-96

. These benefits support investor tax arbitrage in certain cases and issuer tax arbitrage in all cases examined. …; and (3) the national tax authority. We assess the value of these contracts to each stakeholder and their support for tax … arbitrage. We find that the national tax authority provides a significant subsidy to GEI contracts via tax shield benefits …

Persistent link: https://www.econbiz.de/10010769471

Tax Arbitrage and Labor Supply

Agell, Jonas; Persson, Mats - Nationalekonomiska Institutionen, Uppsala Universitet - 1997

model. We show that tax arbitrage has dramatic implications for positive, normative and econometric analysis of how taxes …

Persistent link: https://www.econbiz.de/10005644636

Arbitrage, clientele effects, and the term structure of interest rates

Katz, Eliakim - In: Journal of financial and quantitative analysis : JFQA 26 (1991) 4, pp. 435-443

Persistent link: https://www.econbiz.de/10001119168

Transitional Dynamics of Dividend Tax Reform

Gourio, Francois; Miao, Jianjun - Department of Economics, Boston University

We develop a dynamic general equilibrium model to study the impact of the 2003 dividend and capital gains tax cuts. Firms are heterogeneous in productivity and make investment and financing decisions subject to capital adjustment costs, equity issuance costs, and collateral constraints. Our...

Persistent link: https://www.econbiz.de/10008545854