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Relevant bibliographies by topics / Capital gain tax distortions

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Journal articles

Academic literature on the topic 'Capital gain tax distortions'

Author: Grafiati

Published: 10 September 2021

Last updated: 7 February 2022

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Journal articles on the topic "Capital gain tax distortions"

1

Richman, Raymond L., Jesse T. Richman, and Howard B. Richman. "Accrued Gains are not Income: An Administratively Simple Rollover Treatment for Capital Gains Taxation." International Journal of Economics and Finance 12, no. 12 (2020): 1. http://dx.doi.org/10.5539/ijef.v12n12p1.

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This paper presents a definition of income that rejects both the BEA and Haig-Simons definitions concerning capital gains. Specifically, capital gains represent future income unless brought to the present by consumption of the gain. We demonstrate that the rollover treatment implied by this definition ends double-taxation, under-taxation, lock-in of capital, excessive incentives to consume capital, and other economic distortions. Finally, we detail an administratively-simple deferred gain account rule for the rollover treatment which would require that taxpayers only track one additional item

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2

Qoshen, Zohar. "Optimal Dividend Policy and Tax Distortions." Israel Law Review 28, no. 1 (1994): 23–42. http://dx.doi.org/10.1017/s0021223700017039.

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A logical starting point for any discussion about dividends is the Irrelevance Theorem developed by Modigliani & Miller. According to this theorem, dividend policy does not affect the firm's value if its investment policy is predetermined. In practice, however, the market does not behave in this manner. Firms do distribute dividends, and increases in dividends usually lead to increases in share prices. Given the inferior tax treatment of cash dividends as opposed to capital gains and the high costs involved in raising new funds in the market, this suggests, contrary to the irrelevance theo

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3

Breckenridge, S. "CAPITAL GAINS TAX IN THE PETROLEUM INDUSTRY." APPEA Journal 26, no. 1 (1986): 23. http://dx.doi.org/10.1071/aj85002.

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Eleven years after a previous abortive attempt, another Federal Labor Government has announced its intention to incorporate into the Australian fiscal scene a capital gains tax. The tax is to be levied at marginal and corporate income tax rates on 100 per cent of inflation adjusted gains realised on assets acquired on and after 20 September 1985.Whilst the Government expects its revenue yield to be low even at the end of five years of operation, the cost of protective administration and compliance to be incurred by taxpayers will be substantial.There are substantial areas of uncertainty in the

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4

Martin, Fernando M. "POLICY AND WELFARE EFFECTS OF WITHIN-PERIOD COMMITMENT." Macroeconomic Dynamics 19, no. 7 (2014): 1401–26. http://dx.doi.org/10.1017/s1365100513000886.

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Consider the problem of a benevolent government that needs to finance the provision of a public good with distortionary taxes and cannot commit to policies beyond the current period. In such a case, public expenditure is inefficiently low. If the government further loses the ability to set tax rates before production in the period takes place, then it will not internalize how its policy choices distort current factor markets. Thus, to counterbalance the costs of future distortions, it increases public good provision. For a calibrated economy, removing within-period commitment implies a welfare

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5

Gordon, Roger H. "Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions." Quarterly Journal of Economics 100, no. 1 (1985): 1. http://dx.doi.org/10.2307/1885733.

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6

Koskela, Erkki, and Leopold von Thadden. "Optimal Factor Taxation under Wage Bargaining: A Dynamic Perspective." German Economic Review 9, no. 2 (2008): 135–59. http://dx.doi.org/10.1111/j.1468-0475.2008.00428.x.

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Abstract We consider the issue of steady-state optimal factor taxation in a Ramsey-type dynamic general equilibrium setting with two distinct distortions: (i) taxes on capital and labour are the only available tax instruments for raising revenues and (ii) labour markets are subject to an inefficiency resulting from wage bargaining. If considered in isolation, the two distortions create conflicting demands on the wage tax, while calling for a zero capital tax. By combining the two distortions, we arrive at the conclusion that both instruments should be used, implying that the zero capital tax r

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7

Nguyen, Phuong Thi, and Minh Khac Nguyen. "Misallocation and reallocation of resources in Vietnamese manufacturing firms." Journal of Economic Studies 47, no. 7 (2020): 1605–27. http://dx.doi.org/10.1108/jes-04-2019-0168.

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PurposeThis research identifies the level of misallocation in Vietnamese manufacturing sector for the period 2000–2015. Meltiz and Polanec dynamic productivity decomposition is used to compare the relative productivity contributions from surviving, entering and exiting firms to aggregate productivity change by the type of ownership. Heckman's two-step model is used to examine the effect of misallocation and industry- and firm-level factors on entry or exit decision and market share of firms in Vietnamese manufacturing sector.Design/methodology/approachThe level of misallocation and efficiency

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8

Reis, Catarina. "ENTREPRENEURIAL LABOR AND CAPITAL TAXATION." Macroeconomic Dynamics 15, no. 3 (2010): 326–35. http://dx.doi.org/10.1017/s1365100510000039.

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This paper considers a Ramsey model of linear taxation for an economy with capital and two kinds of labor. If the government cannot distinguish between the return from capital and the return from entrepreneurial labor, then there will be positive capital income taxation, even in the long run. This happens because the only way to tax entrepreneurial labor is by also taxing capital. Furthermore, under fairly general conditions, the optimal tax on observable labor income is higher than the capital tax, although both are strictly positive. Thus, even though both income taxes are positive, imposing

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9

Kapička, Marek, and Julian Neira. "Optimal Taxation with Risky Human Capital." American Economic Journal: Macroeconomics 11, no. 4 (2019): 271–309. http://dx.doi.org/10.1257/mac.20160365.

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We study optimal tax policies in a life-cycle economy with permanent ability differences and risky human capital investments that have both an unobservable component, learning effort, and an observable component, schooling. The optimal policies balance redistribution across agents, insurance against human capital shocks, and incentives to learn and work. In the optimum, (i ) high-ability agents face risky consumption while low-ability agents are insured; (ii ) the optimal schooling subsidy is substantial but less than 100 percent; (iii) if utility is separable in labor and learning effort, the

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10

Amusa, HA. "A macroeconomic approach to estimating effective tax rates in South Africa." South African Journal of Economic and Management Sciences 7, no. 1 (2004): 117–31. http://dx.doi.org/10.4102/sajems.v7i1.1432.

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Using data contained in South Africa's national accounts and revenue statistics, this paper constructs time-series of effective tax rates for consumption, capital income, and labour income. The macroeconomic approach allows for a detailed breakdown of tax revenue accruing to general government and the corresponding aggregate tax bases. The methodology used also yields effective rate estimates that can be considered as being consistent with tax distortions faced by a representative economic agent within a general equilibrium framework. Correlation analysis reveals that savings (as a percentage

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