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The Labyrinth of Capital Gains Tax Policy 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Burman, Leonard E. 作者

Brookings Inst Pr

译者

1999-2 出版日期

170 页数

$ 33.84 价格

HRD

丛书系列

9780815712701 图书编码

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The Labyrinth of Capital Gains Tax Policy 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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Few issues in tax policy are as divisive as capital gains tax. Should capital gains - the increase in value of assets such as stocks or businesses - be taxed at all? If so, when should they be taxed, when are they earned, or when are they realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this study, Leonard E. Burman seeks to cut through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.

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