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Capital gains in economic theory and national accounting
STEINDL, J. - In: BNL Quarterly Review 51 (1998) 207, pp. 435-449
accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital …
Persistent link: https://www.econbiz.de/10010854311
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Capital Gains
Shell, Karl - 2008
Capital gains play an important, positive role in the inter-temporal allocation of resources, but they can also be a source of economic instability. We analyze a simple overlapping-generations economy with capital goods and irreversible investment. For each vector of initial capital/labor...
Persistent link: https://www.econbiz.de/10012726843
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Financing Ventures
Greenwood, Jeremy - 2020
The relationship between venture capital and growth is examined using an endogenous growth model incorporating dynamic contracts between entrepreneurs and venture capitalists. At each stage of financing, venture capitalists evaluate the viability of startups. If viable, venture capitalists...
Persistent link: https://www.econbiz.de/10012822737
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Flawed Foundations : A Re-Examination of the Reason and Purpose Behind the Capital Gains Tax Preference
Morgan, Robin - 2022
The favorable taxation of capital gains has seen extensive ex post celebration and condemnation, but the ex-ante reason for the taxation’s enactment has largely been forgotten. This Article, written one hundred years after the capital gains tax preference was first enacted in 1921, responds to...
Persistent link: https://www.econbiz.de/10013313607
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Financing ventures
Greenwood, Jeremy; Han, Pengfei; Sanchez, Juan M. - 2017
The relationship between venture capital and growth is examined using an endogenous growth model incorporating dynamic contracts between entrepreneurs and venture capitalists. At each stage of financing, venture capitalists evaluate the viability of startups. If viable, venture capitalists...
Persistent link: https://www.econbiz.de/10011782639
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Capital Gains Tax Cuts, Investment, and Growth
Fazzari, Steven M.; Herzon, Benjamin - 1998
Benjamin Herzon, a doctoral candidate at Washington University, present a theoretical analysis of the effect of a tax cut on …
Persistent link: https://www.econbiz.de/10014219907
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Transitional Dynamics of Dividend and Capital Gains Tax Cuts
Gourio, Francois; Miao, Jianjun - In: Review of Economic Dynamics 14 (2011) 2, pp. 368-383
We develop a dynamic general equilibrium model to study the impact of the 2003 dividend and capital gains tax cuts. In the model, firms are heterogeneous in productivity and make investment and financing decisions subject to capital adjustment costs, equity issuance costs, and collateral...
Persistent link: https://www.econbiz.de/10008455619
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Instantaneous optimal investment decisions with costly and costless reversibility.
Guncavdi, Oner; Akhiev, Seyidali S.; McKay, Andrew - In: EconoQuantum, Revista de Economia y Negocios 3 (2007) 2, pp. 71-88
En general, las diferentes teorias que se han planteado para explicar la inversion se basan en problemas de optimizacion dinamica cuyas soluciones cuentan con diferentes metodos. En dichos modelos, los valores optimos de las variables de control y de estado, etiquetadas como inversion y capital...
Persistent link: https://www.econbiz.de/10010628402
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Dynamic Investment Models in Accounting Research
Nezlobin, Alexander - 2018
investment policy, equity value, and the desirable properties of accrual accounting rules in each setting. Two main questions are … considered: (1) What accounting rules result in the most informative financial statements from the perspective of investors … seeking to value the firm's equity? and,(2) What accounting rules can be efficiently used by shareholders in evaluating the …
Persistent link: https://www.econbiz.de/10012927041
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Development Accounting and International Trade
Ishise, Hirokazu - 2015
Development accounting shows that a significant part of cross-country income differences is attributed to differences …
Persistent link: https://www.econbiz.de/10013017077