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Analyse eines zinsbereinigten Systems der Kapitaleinkommensbesteuerung unter besonderer Berücksichtigung von Risiko

Thalmeier, Bernd (contributor) - 2002 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10001711442

Investment taxation : practical tax strategies for financial instruments

Hibschweiler, Arlene Mary; Kopin, Marion - 2004

Persistent link: https://www.econbiz.de/10001788345

Taxation. risk-taking and growth : a continuous-time stochastic general equilibrium analysis with labor-leisure choice

Kenç, Turalay - In: Journal of economic dynamics & control 28 (2004) 8, pp. 1511-1539

Persistent link: https://www.econbiz.de/10001966154

Taxes and Financial Portfolio Choices : Evidence from the Tax Rate Reductions of the 2001 and 2003 Tax Acts

Kawano, Laura - 2011

and dividend tax rates) to estimate the effect of taxes on financial portfolio allocations. Using data from the 1998 and … 2007 Survey of Consumer Finances samples, I examine changes to household financial portfolio allocations across six asset …

Persistent link: https://www.econbiz.de/10013131148

Measuring Effective Tax Rates on Risky Assets

Pascali, Luigi - 2009

In the economic literature the fiscal burden on financial claims is usually measured by the expected tax rate. Auerbach has demonstrated that the use of this method can be seriously misleading. This paper develops a method for defining an effective tax rate adjusted for risk on uncertain...

Persistent link: https://www.econbiz.de/10012721966

The International Income Taxation of Portfolio Debt in the Presence of Bi-Directional Capital Flows

McCann, Ewen - 2006

A country's net flow of capital consists of simultaneously occurring imports and exports. Because a tax on the income from capital imports affects the quantity of capital exports and vice versa, tax policies toward inbound and outbound capital should be jointly formulated in order to avoid...

Persistent link: https://www.econbiz.de/10012779218

Taxation, Risk, and Portfolio Choice : The Treatment of Returns to Risk Under a Normative Income Tax

Brooks, John R. - 2013

Many articles in the legal and economic literature claim that a pure Haig-Simons income tax cannot effectively tax investment income. This is because an investor can use leverage to gross up her investments in risky assets such that the increased gain (or loss) exactly offsets any income tax (or...

Persistent link: https://www.econbiz.de/10013078370

Personal taxation and individual stock ownership

Rünger, Silke - In: The European journal of finance 27 (2021) 6, pp. 596-611

Persistent link: https://www.econbiz.de/10012484404

Capital income taxation with portfolio choice

Bakota, Ivo - 2020

Persistent link: https://www.econbiz.de/10012439872

How do entrepreneurial portfolios respond to income taxation?

Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … 2012. We analyze the effects of personal income taxes on the portfolio shares of six asset classes of private households …

Persistent link: https://www.econbiz.de/10011701179