Events2Join

Taxation of Financial Capital


The Taxation of Financial Capital under - jstor

capital income. produce and tax revenue is spent. Governments and institutions. Even in a two-country economy, the f of ...

The Impact of a Financial Transaction Tax

An FTT would increase the existing lock-in effect of capital gains taxation, which encourages investors to hold off on the sale of financial ...

TAXATION OF FINANCIAL CAPITAL IN A GLOBALIZED ...

Such taxes are effective in capturing passive income flows in an administratively simple way but generate a number of distortions and give rise to international ...

Capital Gains Tax: What It Is, How It Works, and Current Rates

Capital gain taxes are taxes imposed on the profit of the sale of an asset. The capital gains tax rate will vary by taxpayer based on the holding period of the ...

Taxation of Financial Transactions & Institutions | BCLP

By their nature, financial transactions can give rise to complex tax issues, often on a cross-border basis as financial capital moves across boundaries. We ...

What is a financial transaction tax? - Brookings Institution

The Congressional Budget Office predicts a 0.1% financial transaction tax, equivalent to $1 per $1,000 traded, will generate $777 billion of new ...

Impose a Tax on Financial Transactions | Congressional Budget Office

The United States is home to large financial markets with high volumes of trading. Under current federal tax law, no tax is imposed on the ...

Capital Taxation and Market Power - NYU Law

It captures situations where labor compensation is determined through the ownership of financial assets, whether stock options, shares of a start-up, or stock ...

TAXATION OF FINANCIAL CAPITAL IN A GLOBALIZED ...

tax elasticity of their capital inflows - in a way similar to the revenue effect of any tax increase. Other Economic Effects. Raising withholding taxes on ...

Topic no. 409, Capital gains and losses | Internal Revenue Service

Capital gains tax rates · The taxable part of a gain from selling section 1202 qualified small business stock is taxed at a maximum 28% rate.

Financial Transaction Tax (FTT) | TaxEDU Glossary - Tax Foundation

FTTs increase the cost of capital, as well as the cost of consumer goods, meaning that all taxpayers would be subject to the tax indirectly. Additionally, the ...

State tax considerations for financial institutions - The Tax Adviser

Financial institutions are often subject to unique state and local taxes based on income, net worth, or gross receipts due to the regulated nature of their ...

Financial TransacTion Taxes in Theory and PracTice | Urban Institute

We also present new revenue and distributional estimates for hypothetical U.S. FTTs using the Tax Policy Center microsimulation model (Urban-Brookings Tax ...

The Taxation of Financial Capital under Asymmetric Information and ...

This paper examines information sharing between governments in an optimaltaxation framework. We present a taxonomy of alternative systems of international ...

Capital Tax: What It Means and How It Works - Investopedia

The term capital tax refers to a tax levied on the taxable capital of certain financial institutions by the federal government of Canada. This ...

Financial Sector Taxation: The IMF's Report to the G-20 and ...

Calculating the best level/rate of a Financial Stability Contribution. • Combining such a Contribution with other reforms, such as higher capital adequacy.

Taxation and the Cost of Capital: The "Old" View, the "New" View ...

In the good old days economists distinguished just two financial alterna- tives: equity and debt, and equity was seen as being provided by the household sector.

Federal Taxation of Financial Instruments and Transactions

Contact Your Account Manager to learn more about our Checkpoint online solutions Learn how to wield complex financial instruments and transactions to ...

Financial Capital and Taxation Policy - jstor

Financial capital and taxation policy 129 obtaining full value for deductions and offsetting those losses agai income. They would also have the potential to ...

Impose a Tax on Financial Transactions - Congressional Budget Office

The tax could also have a number of negative effects on the economy stemming from its effects on asset prices, the cost of capital for firms, ...