Works matching Capital gains tax

Results: 1400

SELECTED CRYPTOCURRENCY RETURNS AND CAPITAL GAINS TAX - BASED ON THE EXAMPLE OF COUNTRIES WITH VARYING DEGREES OF LEGAL REGULATIONS CONCERNING CRYPTOCURRENCIES.

Published in:

Journal of Finance & Financial Law / Finanse i Prawo Finansowe, 2022, v. 2, n. 35, p. 53, doi. 10.18778/2391-6478.3.35.04

By:

Gniadkowska-Szymańska, Agata;
Draženović, Bojana Olgić;
Nikolaj, Stella Suljic

Publication type:

Article

TRADING VOLUME AND CAPITAL GAINS TAX - EVIDENCE FROM SELECTED STOCK MARKETS WITH DIFFERENT CHARACTERISTICS.

Published in:

Journal of Finance & Financial Law / Finanse i Prawo Finansowe, 2022, v. 2, n. 35, p. 43, doi. 10.18778/2391-6478.3.35.03

By:

Gniadkowska-Szymańska, Agata;
Gubareva, Mariya

Publication type:

Article

The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure.

Published in:

Accounting Review, 2004, v. 79, n. 4, p. 859, doi. 10.2308/accr.2004.79.4.859

By:

Ayers, Benjamin C.;
Lefanowicz, Craig E.;
Robinson, John R.

Publication type:

Article

Capital Gains and Dividend Taxes in Firm Valuation: Evidence of Triple Taxation.

Published in:

Accounting Review, 2000, v. 75, n. 4, p. 405, doi. 10.2308/accr.2000.75.4.405

By:

Collins, Julie H.;
Kemsley, Deen

Publication type:

Article

Effects of a capital gains tax on asset pricing.

Published in:

Business Research, 2018, v. 11, n. 1, p. 115, doi. 10.1007/s40685-017-0058-7

By:

Krause, Marko Volker

Publication type:

Article

The Effect of the Expected Holding Period on the Market Reaction to a Decline in the Capital Gains Tax Rate.

Published in:

Journal of the American Taxation Association, 2002, v. 24, n. 2, p. 49, doi. 10.2308/jata.2002.24.s-1.49

By:

Liang, Jia-Wen;
Matsunaga, Steven R.;
Morse, Dale C.

Publication type:

Article

Penny wise and pound foolish: capital gains tax and trading volume on the Zagreb Stock Exchange.

Published in:

Public Sector Economics (2459-8860), 2020, n. 3, p. 299, doi. 10.3326/pse.44.3.2

By:

GLOBAN, TOMISLAV;
ŠKRINJARIĆ, TIHANA

Publication type:

Article

Penny wise and pound foolish: capital gains tax and trading volume on the Zagreb Stock Exchange.

Published in:

Public Sector Economics (2459-8860), 2020, n. 3, p. 299, doi. 10.3326/pse.44.3.2

By:

GLOBAN, TOMISLAV;
ŠKRINJARIĆ, TIHANA

Publication type:

Article

CEOs' capital gains tax liabilities and accounting conservatism.

Published in:

Journal of Business Finance & Accounting, 2024, v. 51, n. 7/8, p. 1943, doi. 10.1111/jbfa.12770

By:

Lonare, Gunratan

Publication type:

Article

A Comparative Analysis of the Treatment of Inflation in South African Capital Gains Tax and the Accrual Systems.

Published in:

Potchefstroom Electronic Law Journal, 2023, v. 26, p. 1, doi. 10.17159/1727-3781/2023/v26i0a14118

By:

Olën, D.;
Kloppers, H. J.

Publication type:

Article

Capital Gains Tax, Venture Capital, and Innovation in Start-Ups*.

Published in:

Review of Finance, 2023, v. 27, n. 4, p. 1471, doi. 10.1093/rof/rfac057

By:

Dimitrova, Lora;
Eswar, Sapnoti K

Publication type:

Article

Two Birds, One Stone: Joint Timing of Returns and Capital Gains Taxes.

Published in:

Management Science, 2020, v. 66, n. 2, p. 823, doi. 10.1287/mnsc.2018.3184

By:

Lei, Yaoting;
Li, Ya;
Xu, Jing

Publication type:

Article

Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect.

Published in:

Accounting & Finance, 2013, v. 53, n. 2, p. 419, doi. 10.1111/j.1467-629X.2012.00471.x

By:

Hanlon, Dean;
Pinder, Sean

Publication type:

Article

Reforming Australia's 50 per cent capital gains tax discount incrementally.

Published in:

eJournal of Tax Research, 2019, v. 16, n. 2, p. 317

By:

Freudenberg, Brett;
Minas, John

Publication type:

Article

Capital gains tax research: an initial synthesis of the literature.

Published in:

eJournal of Tax Research, 2019, v. 16, n. 2, p. 278

By:

Steyn, Theuns;
Smulders, Sharon;
Stark, Karen;
Penning, Ilinza

Publication type:

Article

Locked-In: The Effect of CEOs' Capital Gains Taxes on Corporate Risk-Taking.

Published in:

Accounting Review, 2018, v. 93, n. 5, p. 325, doi. 10.2308/accr-51962

By:

Yost, Benjamin P.

Publication type:

Article

Influence of Capital Gains Tax Policy on Credibility of Unverified Disclosures.

Published in:

Accounting Review, 2010, v. 85, n. 2, p. 719, doi. 10.2308/accr.2010.85.2.719

By:

Williams, Michael G.;
Hughes, John S.;
Levine, Carolyn B.

Publication type:

Article

CAPITAL GAINS TAX IN SOUTH AFRICA: PERCEPTIONS OF FAIRNESS?

Published in:

South African Journal of Economic & Management Sciences, 2014, v. 17, n. 2, p. 124, doi. 10.4102/sajems.v17i2.409

By:

Maroun, Warren;
Turner, Magda;
Coldwell, David

Publication type:

Article

La plusvalía municipal en Galicia: ¿Qué podemos aprender para mejorar la capacidad fiscal de este impuesto?

Published in:

Galician Journal of Economics / Revista Galega de Economía, 2023, v. 32, n. 3, p. 1, doi. 10.15304/rge.32.3.8922

By:

Vaquero García, Alberto;
Santirso Fernández, Miguel Ángel

Publication type:

Article

Portfolio Selection with Capital Gains Tax, Recursive Utility, and Regime Switching.

Published in:

Management Science, 2018, v. 64, n. 5, p. 2308, doi. 10.1287/mnsc.2016.2650

By:

Jiatu Cai;
Xinfu Chen;
Min Dai

Publication type:

Article

Investor behaviour in response to Australia's capital gains tax P. Brown et al.

Published in:

Accounting & Finance, 2010, v. 50, n. 4, p. 783, doi. 10.1111/j.1467-629X.2010.00352.x

By:

Brown, Philip;
Ferguson, Andrew;
Sherry, Sam

Publication type:

Article

LA CATARSIS DEL IMPUESTO DE PLUSVALÍA MUNICIPAL: CRISIS INMOBILIARIA; LA SENTENCIA DEL TRIBUNAL CONSTITUCIONAL 59/2017, DE 11 DE MAYO; Y LOS PRONUNCIAMIENTOS JUDICIALES POSTERIORES MÁS RELEVANTES.

Published in:

Crónica Tributaria, 2021, n. 178, p. 61, doi. 10.47092/CT.21.1.2

By:

Hernández Guijarro, Fernando;
Gomar Giner, Vicente

Publication type:

Article

Consumption and asset allocation with information learning and capital gains tax.

Published in:

Journal of Industrial & Management Optimization, 2023, v. 19, n. 6, p. 1, doi. 10.3934/jimo.2022138

By:

Ma, Yong;
Zhang, Xueyuan

Publication type:

Article

The Australian capital gains tax main residence exemption: firm foundations or flaky footings?

Published in:

eJournal of Tax Research, 2024, v. 22, n. 2, p. 324

By:

Davies, Glenn;
Evans, Chris

Publication type:

Article

AN EMPIRICAL TEST OF THE LOCK-IN EFFECT OF THE CAPITAL GAINS TAX.

Published in:

Review of Economics & Statistics, 1979, v. 61, n. 4, p. 626, doi. 10.2307/1935800

By:

Yitzhaki, Shlomo

Publication type:

Article

Kapitalertragsteuer und Digitalisierung.

Published in:: FinanzRundschau, 2022, v. 104, n. 23, p. 1069, doi. 10.9785/fr-2022-1042304
Publication type:: Article

Keine Kapitalertragsteuerpflicht einer im Rückwirkungszeitraum beschlossenen und vollzogenen „offenen Gewinnausschüttung" in Einbringungsfällen.

Published in:: FinanzRundschau, 2022, v. 104, n. 20, p. 953, doi. 10.9785/fr-2022-1042010
Publication type:: Article

Gewerbesteuerrechtliche Nichterfassung des Veräußerungsgewinns einer GmbH & Co. KG anlässlich des Übergangs zu einer neuen Tätigkeit – Einstellung des „bisherigen" (originär gewerblichen) Betriebs trotz Fortführung einer wesentlichen Betriebsgrundlage in dem „neuen" (vermögensverwaltenden) Betrieb

Published in:

FinanzRundschau, 2022, v. 104, n. 16, p. 773, doi. 10.9785/fr-2022-1041609

By:

Stephani, Benjamin;
Suchanek, Markus

Publication type:

Article

Freier Kapitalverkehr – Dividenden aus Streubesitzanteilen – Erstattung der von einer gebietsfremden Gesellschaft entrichteten Kapitalertragsteuer.

Published in:

FinanzRundschau, 2022, v. 104, n. 15, p. 725, doi. 10.9785/fr-2022-1041515

By:

Dautzenberg, Norbert

Publication type:

Article

Abgeltungswirkung einbehaltener Kapitalertragsteuer bei der Besteuerung von Scheinrenditen aus Schneeballsystemen.

Published in:: FinanzRundschau, 2021, v. 103, n. 14, p. 708, doi. 10.9785/fr-2021-1031411
Publication type:: Article

Abgeltungswirkung einbehaltener Kapitalertragsteuer bei der Besteuerung von Scheinrenditen aus Schneeballsystemen.

Published in:: FinanzRundschau, 2021, v. 103, n. 14, p. 707, doi. 10.9785/fr-2021-1031411
Publication type:: Article

Verfassungsfragen bei der Reform des Kapitalertragsteuerabzugsverfahrens durch das Abzugsteuerentlastungsmodernisierungsgesetz (Teil I).

Published in:

FinanzRundschau, 2021, v. 103, n. 13, p. 605, doi. 10.9785/fr-2021-1031302

By:

Drüen, Klaus-Dieter

Publication type:

Article

Optimal Tax Timing with Asymmetric Long-Term/Short-Term Capital Gains Tax.

Published in:

Review of Financial Studies, 2015, v. 28, n. 9, p. 2687, doi. 10.1093/rfs/hhv024

By:

Min Dai;
Hong Liu;
Chen Yang;
Yifei Zhong

Publication type:

Article

Optimal Consumption and Investment with Capital Gains Taxes.

Published in:

Review of Financial Studies, 2001, v. 14, n. 3, p. 583, doi. 10.1093/rfs/14.3.583

By:

Dammon, Robert M.;
Spatt, Chester S.;
Zhang, Harold H.

Publication type:

Article

Washington's Capital Gains Tax Isn't an Income Tax.

Published in:

Journal of Taxation of Investments, 2023, v. 40, n. 3, p. 65

By:

Jensen, Erik M.

Publication type:

Article

Capital Gains Harvesting With Changing Tax Rates: Another Update.

Published in:

Journal of Taxation of Investments, 2021, v. 38, n. 2, p. 51

By:

Gelfand, Matthew D.

Publication type:

Article

State Power to Impose Capital Gains Taxes on Nonresidents: A Note on S Corporations and Other Pass-Through Entities.

Published in:

Journal of Taxation of Investments, 2016, v. 34, n. 1, p. 39

By:

Entin, Jonathan L.

Publication type:

Article

EFECTOS DE LA EXENCION TRIBUTARIA A LAS GANANCIAS DE CAPITAL EN EL PRECIO DE LAS ACCIONES EN CHILE.

Published in:

Economic Analysis Review / Revista de Análisis Económico, 2014, v. 29, n. 2, p. 25

By:

AGOSTINI, CLAUDIO A.;
SIRAVEGNA, MARIEL C.

Publication type:

Article

The Case for Ending the Capital Gains Tax.

Published in:

Financial Analysts Journal, 1985, v. 41, n. 3, p. 23, doi. 10.2469/faj.v41.n3.23

By:

Bartlett, Bruce

Publication type:

Article

Capital Gains Tax Restraint Upon Asset Management.

Published in:

Financial Analysts Journal, 1970, v. 26, n. 2, p. 59

By:

Diegenbach, R. E.

Publication type:

Article

A Brief Analysis of Capital Gains Tax Rates.

Published in:: Financial Analysts Journal, 1965, v. 21, n. 1, p. 75
Publication type:: Article

CAPITAL GAINS TAX IN SOUTH AFRICA.

Published in:

South African Journal of Economics, 2000, v. 68, n. 4, p. 786, doi. 10.1111/j.1813-6982.2000.tb01277.x

By:

Grote, M.;
Fletcher, K.

Publication type:

Article

CAPITAL GAINS TAXES AND REALIZATIONS: CAN A TAX CUT PAY FOR ITSELF?

Published in:

Policy Studies Journal, 1980, v. 9, n. 1, p. 53, doi. 10.1111/j.1541-0072.1980.tb00921.x

By:

Auten, Gerald E.

Publication type:

Article

Cross-base tax elasticity of capital gains.

Published in:

Applied Economics, 2016, v. 48, n. 28, p. 2611, doi. 10.1080/00036846.2015.1125438

By:

Jacob, Martin

Publication type:

Article

A Missed Opportunity to Eliminate Capital Gains Taxes.

Published in:

Fraser Forum, 2007, p. 11

By:

Veldhuis, Niels;
Godin, Keith

Publication type:

Article

Capital Gains Taxes and Asset Prices: Capitalization or Lock-in?

Published in:

Journal of Finance (Wiley-Blackwell), 2008, v. 63, n. 2, p. 709, doi. 10.1111/j.1540-6261.2008.01329.x

By:

DAI, ZHONGLAN;
MAYDEW, EDWARD;
SHACKELFORD, DOUGLAS A.;
ZHANG, HAROLD H.

Publication type:

Article

Market Valuation of Tax-Timing Options: Evidence from Capital Gains Distributions.

Published in:

Journal of Finance (Wiley-Blackwell), 2006, v. 61, n. 2, p. 837, doi. 10.1111/j.1540-6261.2006.00856.x

By:

CHAY, J. B.;
DOSOUNG CHOI;
PONTIFF, JEFFREY

Publication type:

Article

CAPITAL GAINS AND THE INCOME TAX.

Published in:

American Economic Review, 1950, v. 40, n. 2, p. 371

By:

Seltzer, Lawrence H.

Publication type:

Article

THE DIAMETRIC EFFECTS OF THE CAPITAL GAINS TAX ON THE STABILITY OF STOCK PRICES.

Published in:

Journal of Finance (Wiley-Blackwell), 1973, v. 28, n. 4, p. 987, doi. 10.2307/2978348

By:

HAUGEN, ROBERT A.;
WICHERN, DEAN W.

Publication type:

Article

Capital Gains Taxes and Stock Return Volatility.

Published in:

Journal of the American Taxation Association, 2013, v. 35, n. 2, p. 135, doi. 10.2308/atax-50509

By:

Zhonglan Dai;
Shackelford, Douglas A.;
Zhang, Harold H.

Publication type:

Article