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41
Capital gains tax, development land tax, capital transfer tax, stamp duty
Bertram, David
;
Edwards, Stephen
-
1985
-
37. ed.
Persistent link: https://www.econbiz.de/10001906959
Saved in:
42
Personal taxes and the time variation of stock returns : evidence from the UK
Brealey, Richard A.
;
Kwan, Sabrina
- In:
Journal of banking & finance
23
(
1999
)
11
,
pp. 1557-1577
Persistent link: https://www.econbiz.de/10001415145
Saved in:
43
Payout Policy Tax Clienteles, Ex-Dividend Day Stock Prices and Trading Behavior in Germany : The Case of the 2001 Tax Reform
Haesner, Christian
-
2012
This paper examines the impact of the German 2001 tax reform, where Germany switched from a full imputation system to a classical system. Theory suggests that both price drop ratios and trading volume decrease following the reform. We document a signi cant reduction in the valuation of net...
Persistent link: https://www.econbiz.de/10013114888
Saved in:
44
Is Capital Gains Tax Law Biased Against Low Income Investors?
Dai, Min
-
2011
The current capital gains tax law stipulates that the tax rate for short-term investment (gains and losses) and long-term losses is equal to an investor's marginal ordinary income tax rate, which implies that this rate for low income investors can be significantly lower than that for high income...
Persistent link: https://www.econbiz.de/10013118283
Saved in:
45
Asymmetric tax-induced trading : the effect of capital gains tax changes
Agapova, Anna
;
Volkov, Nikanor
- In:
The quarterly review of economics and finance : journal …
79
(
2021
),
pp. 245-259
Persistent link: https://www.econbiz.de/10012655042
Saved in:
46
Zur Einkommensteuerpflicht von Wertsteigerungen privaten Geldvermögens : Begründungsansätze, historische Grundlagen, Rechtsvergleichung
Merbecks, Ute
- In:
Wirtschafts- und Steuerordnung auf dem Prüfstand : …
,
(pp. 187-222)
.
1998
Persistent link: https://www.econbiz.de/10014549941
Saved in:
47
When estimated economic effects fail the sniff test : tax examples
Gravelle, Jane G.
- In:
National tax journal
76
(
2023
)
3
,
pp. 621-645
Persistent link: https://www.econbiz.de/10014387927
Saved in:
48
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
Saved in:
49
A discredited tax : the capital gains tax problem and its solution
Bracewell-Milnes, Barry
(
ed.
);
Sutherland, Bruce
(
contributor
)
-
1992
Persistent link: https://www.econbiz.de/10013391555
Saved in:
50
Taxation of Equity Derivatives and Structured Products
Rumble, Tony
;
Amin, Mohammed
;
Kleinbard, Edward D.
-
2003
The taxation of equity derivatives and structured products is analyzed in detail by Tony Rumble and his contributors, Mohammed Amin and Ed Kleinbard. The book covers the financial and tax technical analysis of issues relating to equity derivatives and structured products. Part 1 examines the...
Persistent link: https://www.econbiz.de/10011612261
Saved in:
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