Advanced Search Results For "CAPITAL gains tax"

Publication Type: Academic Journal

Source(s): Taxation in Australia. Oct2023, Vol. 58 Issue 4, p180-183. 4p.

Abstract: The article focuses on the implications of contract timing on taxation, specifically in the context of capital gains tax (CGT) events and the CGT discount capital gain concession. It discusses the relevance of contract timing for events such as CGT eve...

Publication Type: Academic Journal

Source(s): Taxation in Australia. Nov2023, Vol. 58 Issue 5, p254-273. 20p.

Abstract: The capital gains tax main residence exemption is (arguably) the most generous exemption for post-CGT assets in the income tax legislation. The eligibility requirements are not onerous, and it is available to young and old, rich and poor. However, acti...

Publication Type: Academic Journal

Source(s): Oxford Review of Economic Policy. Autumn2023, Vol. 39 Issue 3, p643-665. 23p.

Abstract: In the optimal design of tax reform proposals, and in decisions about when and how to recommend them, it is useful to take explicit account of issues of political feasibility. In the United States—and probably around the world—important political barri...

Publication Type: Academic Journal

Source(s): Oxford Review of Economic Policy. Autumn2023, Vol. 39 Issue 3, p406-437. 32p.

Abstract: Using anonymized administrative data on the population of UK taxpayers, we show that—in line with high-profile anecdotes about the tax affairs of the rich—effective average tax rates (EATRs) decline at the top of the distribution of income and capital ...

Publication Type: Academic Journal

Source(s): Review of Finance. Jul2023, Vol. 27 Issue 4, p1471-1519. 49p.

Abstract: We examine the effect of staggered changes in the state-level capital gains tax on venture capital (VC)-backed start-ups and show that an increase in the tax rate of VC firms reduces the quantity and quality of patents by the start-ups. The results are...

Publication Type: Academic Journal

Source(s): Taxation in Australia. Aug2023, Vol. 58 Issue 2, p76-79. 4p.

Abstract: The article focuses on various scenarios involving capital gains tax (CGT) and the main residence exemption, including situations where properties transition from being the family home to investment property, are used as holiday homes, are rented out a...

Publication Type: Academic Journal

Source(s): Taxation in Australia. Nov2023, Vol. 58 Issue 5, p288-290. 3p.

Abstract: The article examines the effect of the structure of business assets on the operation of small business capital gains tax (CGT) concessions (SBC) following the death of a taxpayer under the Income Tax Assessment Act 1997 in Australia. Topics discussed i...

Publication Type: Academic Journal

Source(s): Revista Técnica Tributaria. jul-sep2023, Issue 142, p221-230. 10p.

Abstract: El Tribunal Supremo, tomando como base la unidad conceptual sobre la noción de vivienda habitual en circunstancias asimiladas, entiende que en las situaciones de separación, divorcio o nulidad del matrimonio que hubieren determinado el cese de la ocupa...

Publication Type: Academic Journal

Source(s): Revista Técnica Tributaria. jul-sep2023, Issue 142, p179-185. 7p.

Abstract: Las distintas sentencias del Tribunal Constitucional que han enjuiciado el Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana han generado graves conflictos de interpretación y aplicación, por ello tiene interés el fallo conteni...

Publication Type: Academic Journal

Source(s): Journal of the British Astronomical Association. Oct2023, Vol. 133 Issue 5, p297-301. 5p.