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Implications of a Lower Capital Gains Tax Rate in the United States

Implications of a Lower Capital Gains Tax Rate in the United States »

Source: Implications of a Lower Capital Gains Tax Rate in the United States

Volume/Issue: 1989/100

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 1989

ISBN: 9781451948639

Keywords: capital gains, capital gains tax, capital losses, capital income

This paper reviews the literature on the revenue implications of a lower capital gains tax rate in the United States. The existing empirical research indicates that the timing of realizations is sensitive to tax ch...

Taxation of Capital Gains

Taxation of Capital Gains »

Source: Taxation of Capital Gains : A Review of the Main Issues

Volume/Issue: 1991/103

Series: IMF Working Papers

Author(s): Krister Andersson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1991

ISBN: 9781451948042

Keywords: capital gains, capital gains tax, inflation rate, indexation, capital losses

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...

Use of Participatory Notes in Indian Equity Markets and Recent Regulatory Changes

Use of Participatory Notes in Indian Equity Markets and Recent Regulatory Changes »

Source: Use of Participatory Notes in Indian Equity Markets and Recent Regulatory Changes

Volume/Issue: 2007/291

Series: IMF Working Papers

Author(s): Manmohan Singh

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2007

ISBN: 9781451868548

Keywords: Participatory Notes, SEBI, hedge, derivative, capital gains, capital gains tax,

This paper focuses on the use of participatory notes (PNs) by foreign investors, as a conduit for portfolio flows into Indian equity markets for more than a decade. The broadening of India's foreign investor base,...

Where Did All the Borrowing Go? A Forensic Analysis of the U.S. External Position

Where Did All the Borrowing Go? A Forensic Analysis of the U.S. External Position »

Source: Where Did All the Borrowing Go? A Forensic Analysis of the U.S. External Position

Volume/Issue: 2008/28

Series: IMF Working Papers

Author(s): Gian Milesi-Ferretti , and Philip Lane

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2008

ISBN: 9781451868906

Keywords: external assets and liabilities, fdi, capital gains, capital gain, foreign asset, net foreign asset position,

The deterioration in the U.S. net external position in recent years has been much smaller than the extensive net borrowing associated with large current account deficits would have suggested. This paper examines th...

Recent U.S. Investment Incentives

Recent U.S. Investment Incentives »

Source: Recent U.S. Investment Incentives

Volume/Issue: 1993/92

Series: IMF Working Papers

Author(s): Christopher Towe

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 1993

ISBN: 9781451951455

Keywords: cost of capital, capital gains, corporate tax, corporate tax rate

The apparent slowdown in U.S. investment and productivity growth in recent years has led to a number of proposals to stimulate investment through the adoption of tax incentives. This paper describes the incentives...

In Search of "Capital Crunch"

In Search of "Capital Crunch" »

Source: In Search of "Capital Crunch" : Supply Factors Behind the Credit Slowdown in Japan

Volume/Issue: 1999/3

Series: IMF Working Papers

Author(s): David Woo

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 1999

ISBN: 9781451841886

Keywords: Japanese Banks, Credit Crunch, Bank Capitalization, capital adequacy, capital ratio, bank capital, capital gains, banking

The seeming failure of loose monetary policy to reactivate Japan’s economy has led some observers to suggest that the usual credit channels through which monetary policy affects the real economy are blocked,...

Tax Policy and Business Investment in the United States

Tax Policy and Business Investment in the United States »

Source: Tax Policy and Business Investment in the United States : Evidence from the 1980's

Volume/Issue: 1988/34

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 14 April 1988

ISBN: 9781451978728

Keywords: cost of capital, fixed investment, capital stock, capital gains, tax concessions

This paper examines the behavior of business fixed investment in the United States in the 1980s. A background discussion of the long-term behavior of the components of business fixed investment is provided, setting...

United Kingdom

United Kingdom »

Source: United Kingdom : Technical Assistance Report-Assessment of HMRC's Tax Gap Analysis

Volume/Issue: 2013/314

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 22 October 2013

ISBN: 9781484303276

Keywords: corporation tax, tax avoidance, direct taxes, capital gains tax, direct tax

This Technical Assistance Report discusses assessment of HMRC's (Her Majesty's Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC's t...

Implications of a Lower Capital Gains Tax Rate in the United States

Implications of a Lower Capital Gains Tax Rate in the United States »

Volume/Issue: 1989/100

Series: IMF Working Papers

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 December 1989

DOI: http://dx.doi.org/10.5089/9781451948639.001

ISBN: 9781451948639

Keywords: capital gains, capital gains tax, capital losses, capital income

This paper reviews the literature on the revenue implications of a lower capital gains tax rate in the United States. The existing empirical research indicates that the timing of realizations is sensitive to tax ch...

Taxation of Capital Gains
			: A Review of the Main Issues

Taxation of Capital Gains : A Review of the Main Issues »

Volume/Issue: 1991/103

Series: IMF Working Papers

Author(s): Krister Andersson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 1991

DOI: http://dx.doi.org/10.5089/9781451948042.001

ISBN: 9781451948042

Keywords: capital gains, capital gains tax, inflation rate, indexation, capital losses

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...