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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...

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...

Increasing Dependency Ratios, Pensions, and Tax Smoothing1

Increasing Dependency Ratios, Pensions, and Tax Smoothing1 »

Source: Increasing Dependency Ratios, Pensions, and Tax Smoothing

Volume/Issue: 1998/129

Series: IMF Working Papers

Author(s): Vito Tanzi , and Efraim Sadka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

ISBN: 9781451934861

Keywords: Dependency ratios, a pay-as-you-go, defined-benefit pension, fully funded, defined-contribution pension, tax smoothing, real exchange rate risk, pension, pension fund, pension program

The implication of increasing dependency ratios for pay-as-you-go, defined-benefit pension programs are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analyzed for bo...

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...

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...

Increasing Dependency Ratios, Pensions, and Tax Smoothing

Increasing Dependency Ratios, Pensions, and Tax Smoothing »

Volume/Issue: 1998/129

Series: IMF Working Papers

Author(s): Vito Tanzi , and Efraim Sadka

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

DOI: http://dx.doi.org/10.5089/9781451934861.001

ISBN: 9781451934861

Keywords: Dependency ratios, a pay-as-you-go, defined-benefit pension, fully funded, defined-contribution pension, tax smoothing, real exchange rate risk, pension, pension fund, pension program

The implication of increasing dependency ratios for pay-as-you-go, defined-benefit pension programs are examined. Modifications aimed at smoothing contributions while maintaining benefits intact are analyzed for bo...