Implications of a Lower Capital Gains Tax Rate in the United States

1989 ◽  
Author(s):  
Krister Andersson
Keyword(s):  
United States ◽  
The United States ◽  
Capital Gains ◽  
Capital Gains Tax ◽  
Tax Rate

scholarly journals An Analysis of Equity Among Policy Solutions for Traffic Congestion

2020 ◽  
Vol 27 ◽  
Author(s):  
Ethan Steakley
Keyword(s):  
United States ◽  
Traffic Congestion ◽  
Road Pricing ◽  
The United States ◽  
Vertical Equity ◽  
Flat Tax ◽  
Tax Rate ◽  
Evaluative Criteria ◽  
Future Policy ◽  
Policy Solutions

The emergence of ride-hailing in the United States has brought forth new issues for its cities, particularly a large influx of traffic congestion. Today, several cities have introduced distinct ideas to solve congestion issues while debating their implications for equity. This paper examines the equity implications of traffic congestion in America'•s cities by comparing a flat tax rate on ride-hailing to various road pricing mechanisms using specific evaluative criteria, including transportation access and vertical equity. This paper begins with an overview of ride-hailing in the United States and the congestion problem it poses for cities, then reviews the literature around congestion and equity, describes and assesses the equity of a flat tax rate and road pricing, and ends with broad implications resourced from the literature for future policy.

scholarly journals Comparative-Legal Analysis of Alternative Tax Dispute Resolution: the Practice of the Russian Federation, the United States, the Netherlands and Germany

2017 ◽  
pp. 58-64
Author(s):  
Елена Цветкова ◽  
Elena Tsvetkova
Keyword(s):  
United States ◽  
The Netherlands ◽  
Dispute Resolution ◽  
The United States ◽  
Alternative Methods ◽  
Main Trend ◽  
Legal Analysis ◽  
Tax Rate ◽  
The Us ◽  
The Moment

The main trend of recent years is the complication of tax administration. In order to improve it states develop forms of work with taxpayers, including alternative tax dispute resolution. The author analyses alternative tax dispute resolution that have already developed in Russia and compares them with similar procedures in the United States, the Netherlands and Germany. To the alternative methods that are applied in Russia the author refers tax monitoring and agreement on the settlement of a tax dispute. Tax monitoring is not seen as a form of tax control, but as a mean of resolving and preventing the occurrence of a tax dispute. The conclusion of an agreement between a tax authority and a taxpayer on the settlement of a dispute in court is possible by reaching a compromise on the qualification of relations, on actual circumstances, on the interpretation of the tax rate. The article contains examples of programs that exist in the US and Germany in the sphere of tax dispute resolution. Also issues related to the implementation of the mediation procedure existing in the United States, the Netherlands and Germany and the possibility of their application in Russia are considered. The author emphasizes the impossibility of applying the procedure of mediation in tax disputes in Russia at the moment due to the lack of legislative regulation.

Empirical Evidence on the Economic Impacts of Hotel Taxes

2021 ◽  
pp. 089124242110461
Author(s):  
Charles Swenson
Keyword(s):  
United States ◽  
Credit Ratings ◽  
The United States ◽  
The Other ◽  
Tax Rate ◽  
Ex Post ◽  
Level Data ◽  
Data Source ◽  
Dun And Bradstreet ◽  
Occupancy Rates

Tourist taxes are an important source of revenue for many governments. In the United States, all states impose them in the form of hotel/motel occupancy taxes, yet there is little ex post evidence as to whether such taxes affect occupancy rates. This study uses a precise establishment-level data source to examine California's varying rates by city, enabling powerful tests. The author finds that such taxes have negligible impacts on hotel sales and employment. On the other hand, hotels/motels operating in higher tax-rate cities tended to have more financial stress in terms of lower Dun and Bradstreet credit ratings.

Capital Gains Taxes and Stock Return Volatility

2013 ◽  
Vol 35 (2) ◽  
pp. 1-31 ◽  
Author(s):  
Zhonglan Dai ◽  
Douglas A. Shackelford ◽  
Harold H. Zhang
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Cash Flows ◽  
Capital Gains ◽  
Return Volatility ◽  
Capital Gains Tax ◽  
Tax Rate ◽  
Stock Return Volatility ◽  
Capital Gains Taxes ◽  
The Impact

ABSTRACT This paper presents an empirical investigation of the impact of capital gains taxes on stock return volatility. We predict that the more stock returns are subject to capital gains taxation, the greater the increase in return volatility following a capital gains tax rate cut due to reduced risk-sharing in firms' cash flows between shareholders and the government. Consistent with this prediction, we find larger increases in the return volatility for more appreciated stocks than for less appreciated stocks and for non-dividend-paying stocks than for dividend-paying stocks after both 1978 and 1997 capital gains tax rate reductions. The findings imply that capital gains taxes convey a heretofore overlooked benefit of lower stock return volatility.

Sign in / Sign up

Export Citation Format

Share Document