Capital Gains Taxes and the Market Response to Public Announcements in Alternative Tax Regimes

2009 ◽  
Author(s):  
Greg Clinch ◽  
Mahmoud Odat
Keyword(s):  
Capital Gains ◽  
Market Response ◽  
Capital Gains Taxes ◽  
Tax Regimes ◽  
Public Announcements

Capital Gains Taxes and the Market Response to Earnings Announcements

2018 ◽  
Author(s):  
Greg Clinch ◽  
Bradley P. Lindsey ◽  
William J. Moser ◽  
Mahmoud Odat
Keyword(s):  
Earnings Announcements ◽  
Capital Gains ◽  
Market Response ◽  
Capital Gains Taxes

CAPITAL GAINS, CONSUMPTION, CAPITAL GAINS TAXES AND THE SUPPLY OF SAVING [with REJOINDER]

1966 ◽  
Vol 19 (4) ◽  
pp. 434-440
Author(s):  
ROGER NILS FOLSOM ◽  
HENRY C. WALLICH
Keyword(s):  
Capital Gains ◽  
Capital Gains Taxes

scholarly journals Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity

2016 ◽  
Author(s):  
Lars P. Feld ◽  
Martin Ruf ◽  
Ulrich Schreiber ◽  
Maximilian Todtenhaupt ◽  
Johannes Voget
Keyword(s):  
Capital Gains ◽  
Corporate Capital ◽  
Capital Gains Taxes

22. Capital gains tax and inheritance tax on business assets

2019 ◽  
pp. 213-232
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Gains ◽  
Capital Gains Tax ◽  
Business Context ◽  
Inheritance Tax ◽  
Tax Regimes ◽  
A Company

This chapter examines the capital gains tax (CGT) and inheritance tax regimes which apply to individuals in relation to businesses and business assets. Under the provisions of the Taxation of Chargeable Gains Act (TCGA) 1992, CGT is payable when a taxable person makes a disposal of chargeable assets giving rise to a chargeable gain unless an exemption or relief applies. The chapter first discusses the various rules which need to be considered to establish a taxpayer’s CGT liability on any given disposal. It then covers CGT in the business context; disposals of partnership property; disposals of shares; disposals of business assets owned by those involved in the business; the purchase by a company of its own shares; and inheritance tax.

Tax evasion, capital gains taxes, and the housing market

2020 ◽  
Vol 188 ◽  
pp. 104222 ◽  
Author(s):  
Sumit Agarwal ◽  
Keyang Li ◽  
Yu Qin ◽  
Jing Wu ◽  
Jubo Yan
Keyword(s):  
Housing Market ◽  
Tax Evasion ◽  
Capital Gains ◽  
Capital Gains Taxes
Sign in / Sign up

Export Citation Format

Share Document