Verfügbarkeit: Taxation of Capital Gains

Taxation of Capital Gains: A Review of the Main Issues

This paper reviews the main issues that needs to be addressed in the taxation of capital gains. The main focus of the paper is on the tax treatment of capital gains in the United States. The impact of inflation on asset values and the taxation of gains have led to calls for an inflation-adjusted tax...

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1. Verfasser:	Andersson, Krister (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 1991
Schriftenreihe:	IMF Working Papers Working Paper No. 91/103
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	This paper reviews the main issues that needs to be addressed in the taxation of capital gains. The main focus of the paper is on the tax treatment of capital gains in the United States. The impact of inflation on asset values and the taxation of gains have led to calls for an inflation-adjusted taxation of capital gains. Others have called for the exclusion of a part of the nominal gains from taxation. This paper argues that if the exclusion method is used, the exclusion rate should increase as the holding period gets longer
Beschreibung:	1 Online-Ressource (29 p)
ISBN:	1451948042 9781451948042

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spelling	Andersson, Krister Verfasser aut Taxation of Capital Gains A Review of the Main Issues Andersson, Krister Washington, D.C International Monetary Fund 1991 1 Online-Ressource (29 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 91/103 This paper reviews the main issues that needs to be addressed in the taxation of capital gains. The main focus of the paper is on the tax treatment of capital gains in the United States. The impact of inflation on asset values and the taxation of gains have led to calls for an inflation-adjusted taxation of capital gains. Others have called for the exclusion of a part of the nominal gains from taxation. This paper argues that if the exclusion method is used, the exclusion rate should increase as the holding period gets longer Online-Ausg http://elibrary.imf.org/view/IMF001/06737-9781451948042/06737-9781451948042/06737-9781451948042.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Andersson, Krister Taxation of Capital Gains A Review of the Main Issues
title	Taxation of Capital Gains A Review of the Main Issues
title_auth	Taxation of Capital Gains A Review of the Main Issues
title_exact_search	Taxation of Capital Gains A Review of the Main Issues
title_exact_search_txtP	Taxation of Capital Gains A Review of the Main Issues
title_full	Taxation of Capital Gains A Review of the Main Issues Andersson, Krister
title_fullStr	Taxation of Capital Gains A Review of the Main Issues Andersson, Krister
title_full_unstemmed	Taxation of Capital Gains A Review of the Main Issues Andersson, Krister
title_short	Taxation of Capital Gains
title_sort	taxation of capital gains a review of the main issues
title_sub	A Review of the Main Issues
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