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Capital Gains Taxation.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hauppauge :
Nova Science Publishers, Inc.,
2012.
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| Colección: | Economic issues, problems and perspectives series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- CAPITAL GAINS TAXATION: EFFECTS AND PROPOSALS; CAPITAL GAINS TAXATION: EFFECTS AND PROPOSALS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: CAPITAL GAINS TAXES:AN OVERVIEW; SUMMARY; WHAT ARE CAPITAL GAINS AND HOW ARE THEY TAXED?; A BRIEF HISTORY; REVENUE EFFECTS; IMPACT ON EFFECTIVE TAX BURDENS; ISSUES: EFFICIENCY, GROWTH, DISTRIBUTION, AND COMPLEXITY; Chapter 2: THE ECONOMIC EFFECTS OF CAPITAL GAINS TAXATION; SUMMARY; INTRODUCTION; HOW CAPITAL GAINS ARE TAXED; CAPITAL GAINS TAX RATES AND TAX REVENUES; Tax Rates; Tax Revenues.
- Behavioral Responses to Capital Gains Tax Rate ChangesDISTRIBUTIONAL ISSUES; Assets and Accrued Capital Gains; Capital Gains Realizations and Taxes; ECONOMIC ISSUES; Saving and Investment; Economic Growth; APPENDIX. DATA SOURCES; End Notes; Chapter 3: CAPITAL GAINS TAX OPTIONS: BEHAVIORAL RESPONSES AND REVENUES; SUMMARY; REALIZATIONS RESPONSES AND REVENUE; THE 1990 DEBATE; DEVELOPMENTS SINCE 1990; APPENDIX A. MODELING REALIZATIONS AND REVENUES; APPENDIX B. ECONOMETRIC STUDIES; Elasticities in Studies of the 1980s; General Issues; Studies Since the 1980s; Slemrod and Shobe (1990).
- Gillingham and Greenlees (1992)Burman and Randolph (1994); Bogart and Gentry (1995); Auerbach and Siegel (2000); Eichner and Sinai (2000); Auten and Joulfaian (2004); Evans (2009); APPENDIX C. CITATIONS TO STUDIES; Citations to Studies of the 1980s (in Table B-1); Citations to Studies Since the 1980s; End Notes; Chapter 4: TAX TREATMENT OF LONG-TERM CAPITAL GAINS AND DIVIDENDS AND RELATED PROVISIONS IN THE PRESIDENT'S FY2011 BUDGET PROPOSAL; SUMMARY; CAPITAL GAINS, DIVIDENDS, AND THEIR TAX TREATMENT; THE PRESIDENT'S FY2011 BUDGET PROPOSAL.
- ECONOMIC CHARACTERISTICS OF TAXPAYERS RECEIVING CAPITAL GAINS AND DIVIDENDSLong-Term Capital Gains; Qualified Dividends; Distribution Relative to FY2011 Income Threshold; Tax Relief for Taxpayers Above the FY2011 Income Threshold; POLICY OPTIONS; APPENDIX. LONG-TERM CAPITAL GAINS AND TAXES PAID ON LONG-TERM CAPITAL GAINS; End Notes; INDEX; Blank Page.