Policy Implication of Full-Loss-Offset Capital Gains Tax on Forward Contracts: A Note on Leland's "Optimal Forward Exchange Positions"

1976 ◽  
Vol 84 (6) ◽  
pp. 1313-1318
Author(s):  
Dan Galai
Keyword(s):  
Policy Implication ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Forward Contracts ◽  
Loss Offset

scholarly journals Finance Act 1965: The Capital Gains Tax

1966 ◽  
Vol 29 (2) ◽  
pp. 181-184
Author(s):  
Leonard Lazar
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax

THE IMPACT OF THE CAPITAL GAINS TAX ON BOND YIELDS

1973 ◽  
Vol 26 (4) ◽  
pp. 575-583
Author(s):  
JOHN S. McCALLUM
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax ◽  
Bond Yields ◽  
The Impact

scholarly journals Capital Gains Tax Cuts, Investment, and Growth

1998 ◽  
Author(s):  
Steven M. Fazzari ◽  
Benjamin Herzon
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax ◽  
Tax Cuts

scholarly journals Downsizing property among the older generation

2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Richard Mclaughlan
Keyword(s):  
Life Cycle ◽  
New Zealand ◽  
Affordable Housing ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Tax System ◽  
Phase Out

New Zealand experiences widespread intergenerational housing inequalities. Millennials are far less likely than previous cohorts to access affordable housing and to own property. Large dwellings which are often more suited to young and expanding families are arguably underutilised by the older generation. Retirees are living longer and often stay in homes that they have lived in for most of their lives. This is exacerbated by distortions in our tax system which leave owner-occupied housing free from a capital gains tax. One way to phase out this generational discrepancy is motivating older generations to move to smaller homes towards the end of their life cycle. This would free up larger properties for first home buyers and ensure that retirees live in more suitable dwellings.

Yields on Redeemable Securities subject to Capital Gains Tax

1965 ◽  
Vol 17 (06) ◽  
pp. 551-554
Author(s):  
M. T. L. Bizley
Keyword(s):  
Capital Gains ◽  
Capital Gain ◽  
Capital Gains Tax ◽  
Interest Payments

The imposition of a tax on capital gains invites enquiry into the effect on yields of redeemable fixed-interest securities purchased below their redemption prices. Attention has hitherto been focused on two yields in connexion with such securities, namely the yield ignoring tax, and the yield (net, or ‘grossed-up’) allowing for tax on interest payments but not on the capital gain at redemption date. Henceforth a third yield must also be considered, namely the yield (again net or ‘grossed-up’) allowing for tax on both the interest payments and the capital gain. The object of this note is to demonstrate certain relationships between these three yields, where the rate of tax payable on interest payments is assumed to be the same as that payable on the capital gain; otherwise the concept of a grossed-up net yield becomes ambiguous, if not meaningless.

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