The Taxation of Financial Capital under

The Taxation of Financial Capital under - jstor

The Taxation of Financial Capital under. Asymmetric Information and the. Tax-competition Paradox*. Wolfgang Eggert. University of Konstanz, D-78457 Konstanz ...

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

The Taxation of Financial Capital under. Asymmetric Information and the. Tax-competition Paradox*. Wolfgang Eggert. University of Konstanz, D-78457 Konstanz ...

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

The Taxation of Financial Capital under. Asymmetric Information and the Tax-Competition. Paradox. ∗. Wolfgang Eggert. †. Martin Kolmar. ‡.

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

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

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

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

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 ...

The Taxation of Financial Assets: A Survey of Issues and Country ...

Taxes affect the degree and efficiency of financial intermediation in many different ways. This paper summarizes the main tax provisions in ...

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

An FTT is a progressive tax because wealthy individuals tend to hold and trade a disproportionate share of financial assets, and because employees at the ...

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

The tax doesn't apply to unsold investments or unrealized capital gains. Stock shares will not incur taxes until they are sold, no matter how long the shares ...

What is a financial transaction tax? - Brookings Institution

Taxing stock trading is not new. In fact, America already has an FTT, albeit extremely small: currently set at roughly 2 cents per $1,000 traded ...

A Realization-Based Approach to the Taxation of Financial Instruments

... capital assets, as these assets traditionally have been defined. Taking ... Such a regime would significantly improve consistency and continuity in the tax ...

A Theory of Capital Gains Taxation | NBER

We study optimal redistributive taxation in an environment with asset price changes, adopting the modern finance view that asset prices fluctuate.

Taxation, corporate financial policy, and the cost of capital: A comment

Two non-distortionary systems are identified which are shown to be equivalent to a capital levy when the tax is introduced and a zero tax on profits. Under the ...

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

When you sell a capital asset, the difference between the adjusted basis in the asset and the amount you realized from the sale is a capital ...

Financial TransacTion Taxes in Theory and PracTice | Urban Institute

A FTT would curb speculative short-term and high-frequency trading, which in turn would reduce the diversion of valuable human capital into pure rent-seeking ...

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 ...

Capital Gains Tax Definition | TaxEDU Glossary

A capital gains tax is levied on the profit made from selling an asset and is often in addition to corporate income taxes, frequently resulting in double ...

Taxation and the Sectoral Allocation of Capital in the U.S. - Treasury

than noncorporate capital because of adjustments in corporate financial structure made in respGnse to taxation. In particular, Stiglitz argues that when ...

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.