The Labyrinth of Capital Gains Tax Policy: A Guide for the Perplexed

ISBN-13: 9780815712701 / Angielski / Twarda / 1999 / 210 str.

Leonard E. Burman

Opis

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?