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Choosing between an estate tax and a basis carryover regime : evidence from 2010

Gordon, Robert N.; Joulfaian, David; Poterba, James M. - In: National tax journal 69 (2016) 4, pp. 981-1002

Persistent link: https://www.econbiz.de/10011620386

Choosing between an estate tax and a basis carryover regime : evidence from 2010

Gordon, Robert N.; Joulfaian, David; Poterba, James M. - 2016

Persistent link: https://www.econbiz.de/10011563042

Die steuerliche Erfassung privater Veräußerungsgewinne : Reformüberlegungen für die deutsche Besteuerung unter Berücksichtigung der Rechtslage in Österreich, Großbritannien und den...

Reimer, Monika - 2001

Persistent link: https://www.econbiz.de/10001607988

Partial basis indexation : an implicit response to tax deferral

Engler, Mitchell L. - In: Tax law review 53 (2000) 2, pp. 177-224

Persistent link: https://www.econbiz.de/10001492741

How the closure of a U.S. tax loophole may affect investor portfolios

Frei, Christoph; Welsh, Liam - In: Journal of risk and financial management : JRFM 15 (2022) 5, pp. 1-10

In the United States, exchange-traded funds can defer capital gains taxes of their investors by taking advantage of a legal loophole. To quantify the impact of this tax loophole on investor portfolios, we study a rank-dependent expected utility model. We develop an approximation formula for the...

Persistent link: https://www.econbiz.de/10013273445