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The effect of the timing and direction of capital gain tax changes on investment in risky assets

Falsetta, Diana; Rupert, Timothy J.; Wright, Arnold - In: The accounting review : a publication of the American … 88 (2013) 2, pp. 499-520

Persistent link: https://www.econbiz.de/10009732834

Investment taxation and portfolio performance

Bergstresser, Daniel; Pontiff, Jeffrey - In: Journal of public economics 97 (2013) 1, pp. 245-257

Persistent link: https://www.econbiz.de/10009710448

The taxation of repos : key tax risks and how to manage them

Walker, Martin - In: Journal of securities operations & custody 6 (2014) 4, pp. 325-333

Persistent link: https://www.econbiz.de/10010394524

Optimal taxation of normal and excess returns to risky assets

Boadway, Robin W.; Spiritus, Kevin - 2021

We study the optimal taxation of risk-free and excess capital income with heterogeneous rates of return, alongside an … optimal nonlinear earnings tax. Households can hold three assets: one risk-free, one risky but diversifiable, and one a … private investment with idiosyncratic risk whose expected return differs among households. Contrary to expectations, the …

Persistent link: https://www.econbiz.de/10012487914

On the desirability of taxing capital income to reduce moral hazard in social insurance

Jacobs, Bas; Schindler, Dirk - 2009

more attractive for social insurance if a larger part of risk is realized in the first period of the life-cycle. Our …

Persistent link: https://www.econbiz.de/10010266030

Catalysts for social insurance: Education subsidies vs. real capital taxation

Schindler, Dirk; Yang, Hongyan - 2010

To analyze the optimal social insurance package, we set up a two-period life-cycle model with risky human capital investment in which the government has access to labor taxation, education subsidies and capital taxation. Social insurance is provided by redistributive labor taxation. Moreover,...

Persistent link: https://www.econbiz.de/10010274987