scholarly journals The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies

2016 ◽  
Author(s):  
Federica Liberini ◽  
Antonio Russo ◽  
Michael Stimmelmayr
Keyword(s):  
Capital Gains ◽  
Capital Gains Taxes ◽  
Acquisition Strategies

scholarly journals Advancing better tax policy: the role of wealth taxes in New Zealand

2016 ◽  
Vol 12 (3) ◽  
Author(s):  
Lisa Marriott
Keyword(s):  
New Zealand ◽  
Tax Policy ◽  
Oecd Countries ◽  
Capital Gains ◽  
Contributing Factors ◽  
Tax System ◽  
Unequal Treatment ◽  
Capital Gains Taxes

Most OECD countries have seen increasing gaps between the wealthy and the less wealthy in recent decades (OECD, 2008). Most OECD countries are also increasingly concerned about inequality. The measures and impacts of inequality are highlighted in a range of well-known publications (Wilkinson and Pickett, 2010; Corak, 2013; Stiglitz, 2013, 2015; Dorling, 2014; Piketty, 2014; Rashbrooke, 2014b). Suggestions for the causes of inequality are numerous and varied. While the tax system cannot directly address many of the contributing factors, wealth taxes such as capital gains taxes can assist with the unequal treatment of taxes on income and capital, and taxes such as estate duties or gift duties may help with redistribution of wealth. 

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
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