scholarly journals Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada

2021 ◽  
Author(s):  
Adam Lavecchia ◽  
Alisa Tazhitdinova
Keyword(s):  
Capital Gains ◽  
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

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

US tax changes could come before 2020 election

2020 ◽  
Keyword(s):  
The United States ◽  
Capital Gains ◽  
Political Debate ◽  
Supreme Court Ruling ◽  
Content Type ◽  
Presidential Candidates ◽  
Taxation Policy ◽  
Political Concern ◽  
Capital Gains Taxes ◽  
Tax Changes

Subject The political debate about taxation in the United States. Significance The 2020 election in November will be fought over a wide array of policy areas, but one of the central debates will be over the appropriate taxation policy to pay for candidates’ pledges, without undermining the economy. Democratic presidential candidates, who enter primary elections from February to decide the nominee, have made major spending proposals. Meanwhile, President Donald Trump, the assumed Republican nominee, wants more tax cuts. Given political concern about increasing taxes, and US demographic changes, there is increasing attention towards assessing new areas for tax income. Impacts The complexity of the tax code and of avoidance strategies could grow, incentivising recourse to lawyers and accountants. The Democrats will be divided over capital gains taxes, which are likely to be problematic for Democratic donors. If a wealth tax passed, a Supreme Court ruling would be likely to limit Congress’s taxing ability.

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