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El IIVTNU ha recibido y sigue recibiendo muchas críticas por su concurrencia con los distintos tributos que gravan las plusvalías, así como por el actual sistema de cálculo de las citadas plusvalías, que lo aleja del principio de capacidad económica. Muchos autores han propuesto su...
Persistent link: https://www.econbiz.de/10013007916
inherent elements of the global economy soon. This development would also necessitate devising new tax policies to cater to the … crypto and blockchain-driven world. So far, not much has been discussed or debated around the income-tax implications for … explored the possible income tax implications throughout the lifecycle of different stablecoins. The authors have also …
Persistent link: https://www.econbiz.de/10013215832
Spanish Abstract: El gran incremento de impuestos autonómicos que existe hoy, así como la gran cantidad de resoluciones judiciales del Tribunal Constitucional, de reciente aparición, hace necesario dedicar un estudio al análisis crítico del art. 6 de la LOFCA, especialmente después de la...
Persistent link: https://www.econbiz.de/10013240731
In the literature on optimal taxation, a “tag” is a government-observable taxpayer attribute that is effectively … that are welfare-relevant only when and if they are taxed or subsidized, and only through such taxation or subsidy. A stark … welfare weight. It is shown that such uncertainty generally decreases the impetus for taxation or subsidy when the attribute …
Persistent link: https://www.econbiz.de/10013078899
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012308486
Annually, the U.S. government collects nearly $3 trillion of income and employment taxes. With respect to these … collections, Form 1040 (U.S. Individual Income Tax Return) seeks to ensure taxpayer accuracy. Currently, two sets of players …
Persistent link: https://www.econbiz.de/10014124822
” are not taxable income until sold. Upon the IRS’s failure to respond to or rule on this petition, suit was filed in Joshua …
Persistent link: https://www.econbiz.de/10014255118
With recent accessions to the federal-provincial Harmonized Sales Tax, provinces with value added taxes (VATs) now comprise over two-thirds of the national economy. While Canadian VATs are economically superior to the taxes they replaced, they are not as well designed as in other countries. An...
Persistent link: https://www.econbiz.de/10013110118
It is difficult to value fractional interests in art because there is virtually no market in those interests. Nevertheless, the Tax Court in Estate of Elkins valued the decedent's fractional interests in multiple artworks, which the decedent and his children highly cherished. First, the court...
Persistent link: https://www.econbiz.de/10013081279
In Sommers, ruling on both parties' motions for partial summary judgment, the Tax Court dealt with claims of issue preclusion and collateral estoppel, equitable apportionment, the completion of gifts of limited liability company interests, and retained powers that would cause estate tax...
Persistent link: https://www.econbiz.de/10013084575