Journal articles on the topic 'Capital gain tax distortions'
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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.
Full textQoshen, Zohar. "Optimal Dividend Policy and Tax Distortions." Israel Law Review 28, no. 1 (1994): 23–42. http://dx.doi.org/10.1017/s0021223700017039.
Full textBreckenridge, S. "CAPITAL GAINS TAX IN THE PETROLEUM INDUSTRY." APPEA Journal 26, no. 1 (1986): 23. http://dx.doi.org/10.1071/aj85002.
Full textMartin, 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.
Full textGordon, 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.
Full textKoskela, 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.
Full textNguyen, 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.
Full textReis, Catarina. "ENTREPRENEURIAL LABOR AND CAPITAL TAXATION." Macroeconomic Dynamics 15, no. 3 (2010): 326–35. http://dx.doi.org/10.1017/s1365100510000039.
Full textKapička, 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.
Full textAmusa, 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.
Full textPattiasina, Victor, Milcha Handayani Tammubua, Agustinus Numberi, Andarias Patiran, and Selva Temalagi. "Capital Intensity and tax avoidance." International journal of social sciences and humanities 3, no. 1 (2019): 58–71. http://dx.doi.org/10.29332/ijssh.v3n1.250.
Full textNobilis, Benedek, and András Svraka. "Hungarian small business tax and possibilities to minimize distortions from capital income taxation." Society and Economy 37, s1 (2015): 87–105. http://dx.doi.org/10.1556/204.2015.37.s.6.
Full text안동일 and KeeJoon Seok. "The Influence of Tax Avoidance Factors on Propensity of Tax Avoidance-Focused Capital Gain Tax-." Tax Accounting Research ll, no. 45 (2015): 105–28. http://dx.doi.org/10.35349/tar.2015..45.006.
Full textKim, Dong-Bok. "Issues Surrounding Capital Gain Tax and Reasonable Development Plan." Journal of the Korea Contents Association 7, no. 8 (2007): 199–206. http://dx.doi.org/10.5392/jkca.2007.7.8.199.
Full textJisun Chung. "Problems and Improve Plans of Tax Exemptions in Capital Gain Tax on Expropriation." CHUNG_ANG LAW REVIEW 14, no. 1 (2012): 267–95. http://dx.doi.org/10.21759/caulaw.2012.14.1.267.
Full textRoeger, Werner. "Growth, Employment and Taxation with Distortions in the Goods and Labour Market." German Economic Review 8, no. 1 (2007): 1–27. http://dx.doi.org/10.1111/j.1468-0475.2007.00131.x.
Full textLodhi, Khalid Mahmood. "Impact of Capital Gains Tax on Stock Investment in Pakistan." Information Management and Business Review 5, no. 7 (2013): 360–68. http://dx.doi.org/10.22610/imbr.v5i7.1063.
Full textBurton, Hughlene A., and Noel Brock. "Congress Finally Passes Carried Interest Legislation, But is it Enough?" ATA Journal of Legal Tax Research 17, no. 1 (2019): 9–24. http://dx.doi.org/10.2308/jltr-52586.
Full textKimSungKyun. "Review of Inheritance Tax System―focused on unrealized capital gain―." Seoul Tax Law Review 13, no. 2 (2007): 375–413. http://dx.doi.org/10.16974/stlr.2007.13.2.010.
Full textGASIOROWSKI, JOHN R. "Is A Discount for Built-In Capital Gain Tax Justified?" Business Valuation Review 12, no. 2 (1993): 76–79. http://dx.doi.org/10.5791/0882-2875-12.2.76.
Full textGuo, Sini, Wai-Ki Ching, Wai-Keung Li, Tak-Kuen Siu, and Zhiwen Zhang. "Fuzzy hidden Markov-switching portfolio selection with capital gain tax." Expert Systems with Applications 149 (July 2020): 113304. http://dx.doi.org/10.1016/j.eswa.2020.113304.
Full textGuo, Sini, and Wai-Ki Ching. "High-order Markov-switching portfolio selection with capital gain tax." Expert Systems with Applications 165 (March 2021): 113915. http://dx.doi.org/10.1016/j.eswa.2020.113915.
Full textPark Nosu and Hun Park. "Research on Unified Application of Tax Laws related Contractual Rescindment on Capital Gain Tax, Gift Tax and Acquisition Tax." Seoul Tax Law Review 20, no. 1 (2014): 243–92. http://dx.doi.org/10.16974/stlr.2014.20.1.007.
Full textNichols, Nancy B., Cherie J. O'Neil, and John O. Everett. "Unraveling the Complexity of Capital Gain and Loss Transactions." ATA Journal of Legal Tax Research 2, no. 1 (2004): 119–34. http://dx.doi.org/10.2308/jltr.2004.2.1.119.
Full textOrlov, Anton, and Harald Grethe. "Introducing Carbon Taxes in Russia: The Relevance of Tax-Interaction Effects." B.E. Journal of Economic Analysis & Policy 14, no. 3 (2014): 723–54. http://dx.doi.org/10.1515/bejeap-2013-0006.
Full textBlomquist, Sören, Vidar Christiansen, and Luca Micheletto. "Public Provision of Private Goods and Nondistortionary Marginal Tax Rates." American Economic Journal: Economic Policy 2, no. 2 (2010): 1–27. http://dx.doi.org/10.1257/pol.2.2.1.
Full textEverett, John O., William A. Raabe, and Julie Gentile. "Tenure Buyouts: The Case for Capital Gains Treatment." ATA Journal of Legal Tax Research 3, no. 1 (2005): 78–93. http://dx.doi.org/10.2308/jltr.2005.3.1.78.
Full textRaicevic, Bozidar, and Jelena Nenadic. "Tax competition: A general review." Ekonomski anali 49, no. 162 (2004): 45–63. http://dx.doi.org/10.2298/eka0462045r.
Full textMylevaganam, Sivarajah. "A Simplified Approach for Implementing Capital Gain Tax in Stock Marketing." Open Journal of Applied Sciences 06, no. 13 (2016): 868–92. http://dx.doi.org/10.4236/ojapps.2016.613076.
Full textSeida, Jim A., and William F. Wempe. "Do capital gain tax rate increases affect individual investors’ trading decisions?" Journal of Accounting and Economics 30, no. 1 (2000): 33–57. http://dx.doi.org/10.1016/s0165-4101(00)00028-8.
Full textCagetti, Marco, and Mariacristina De Nardi. "Estate Taxation, Entrepreneurship, and Wealth." American Economic Review 99, no. 1 (2009): 85–111. http://dx.doi.org/10.1257/aer.99.1.85.
Full textGhate, Chetan, Gerhard Glomm, and Jialu Liu Streeter. "Sectoral Infrastructure Investments in an Unbalanced Growing Economy: The Case of Potential Growth in India." Asian Development Review 33, no. 2 (2016): 144–66. http://dx.doi.org/10.1162/adev_a_00076.
Full textJang, Hwee-yong J. "THE MARKET REACTION TO THE 1986 TAX OVERHAUL: A STUDY OF THE CAPITAL GAIN TAX CHANGE." Journal of Business Finance & Accounting 21, no. 8 (1994): 1179–93. http://dx.doi.org/10.1111/j.1468-5957.1994.tb00370.x.
Full textLiu, Jianfang. "Government Policy, Factor Market Distortion and Structural Transformation." Finance and Market 5, no. 3 (2020): 101. http://dx.doi.org/10.18686/fm.v5i3.2104.
Full textKrueger, Dirk, and Alexander Ludwig. "Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers are Endogenous." American Economic Review 103, no. 3 (2013): 496–501. http://dx.doi.org/10.1257/aer.103.3.496.
Full textFalsetta, Diana, Timothy J. Rupert, and Arnold M. Wright. "The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets." Accounting Review 88, no. 2 (2012): 499–520. http://dx.doi.org/10.2308/accr-50319.
Full textPlancich, Stephanie. "Mutual Fund Capital Gain Distributions and the Tax Reform Act of 1997." National Tax Journal 56, no. 1, Part 2 (2003): 271–96. http://dx.doi.org/10.17310/ntj.2003.1s.08.
Full textKishore, Kaushal. "Tax competition, imperfect capital mobility and the gain from non-preferential agreements." Journal of International Trade & Economic Development 28, no. 6 (2019): 755–74. http://dx.doi.org/10.1080/09638199.2019.1583764.
Full textYoon Oh. "A proposal to improve capital gain taxation in Korean income tax law." Journal of IFA, Korea 28, no. 2 (2012): 177–221. http://dx.doi.org/10.17324/ifakjl.28.2.201208.006.
Full textAdejare, Adegbite Tajudeen, and Olaoye Clement Olatunji. "Analysis of the Impact of Non-Oil Taxation on Foreign Direct Investment and Economic Services in Nigeria." Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, no. 1 (2021): 60–83. http://dx.doi.org/10.2478/sues-2021-0004.
Full textPietola, Kyösti, Sami Myyrä, and Eija Pouta. "Fiscal and trade distorting effects of capital gains tax on land sales -empirical evidence from agricultural land market in Finland." Suomen Maataloustieteellisen Seuran Tiedote, no. 26 (January 31, 2010): 1–7. http://dx.doi.org/10.33354/smst.75713.
Full textDhaliwal, Dan S., Merle M. Erickson, and Linda K. Krull. "Incremental Financing Decisions and Time-Series Variation in Personal Taxes on Equity Income." Journal of the American Taxation Association 29, no. 1 (2007): 1–26. http://dx.doi.org/10.2308/jata.2007.29.1.1.
Full textFan, Joseph P. H., Sheridan Titman, and Garry Twite. "An International Comparison of Capital Structure and Debt Maturity Choices." Journal of Financial and Quantitative Analysis 47, no. 1 (2011): 23–56. http://dx.doi.org/10.1017/s0022109011000597.
Full textKhan, Ahmad. "Presumptive Tax as an Alternate Income Tax Base: A Case Study of Pakistan." Pakistan Development Review 32, no. 4II (1993): 991–1004. http://dx.doi.org/10.30541/v32i4iipp.991-1004.
Full textDziało, Joanna. "Tax Competition Or Tax Coordination? What Is Better For The European Union?" Comparative Economic Research. Central and Eastern Europe 18, no. 2 (2015): 37–55. http://dx.doi.org/10.1515/cer-2015-0011.
Full textBurton, Hughlene A., and Noel Brock. "Tax Treatment of “Carried Interest”." ATA Journal of Legal Tax Research 13, no. 2 (2015): 39–48. http://dx.doi.org/10.2308/jltr-51136.
Full text장지경 and Jong-Seo Choi. "A Study on Reform of the Capital Gain Tax System for the Listed Stock." Korea International Accounting Review ll, no. 44 (2012): 223–48. http://dx.doi.org/10.21073/kiar.2012..44.011.
Full textRAUSCH, SEBASTIAN, and HIDEMICHI YONEZAWA. "THE INTERGENERATIONAL INCIDENCE OF GREEN TAX REFORM." Climate Change Economics 09, no. 01 (2018): 1840007. http://dx.doi.org/10.1142/s2010007818400079.
Full textNichols, Nancy B., John O. Everett, and Richard Boley. "Instructional Resources for Tax Education: Communicating the Complexities of Capital Gains for Individuals After the 1997 and 1998 Tax Acts." Issues in Accounting Education 14, no. 1 (1999): 117–43. http://dx.doi.org/10.2308/iace.1999.14.1.117.
Full textPoff, J. Kent. "The Effect of Increases in the Capital Gain and Dividend Tax on the Effective Tax Rate for Investments in Stock." Journal of Business and Economics 6, no. 6 (2015): 1157–64. http://dx.doi.org/10.15341/jbe(2155-7950)/06.06.2015/013.
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