Labyrinth of Capital Gains Tax Policy
Regular price
€32.50
14 days return policy
Shipping & Delivery
A01=Leonard E. Burman
Author_Leonard E. Burman
Category=JPQB
Category=KFFD
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
eq_society-politics
Product details
- ISBN 9780815712701
- Weight: 458g
- Dimensions: 158 x 235mm
- Publication Date: 01 May 1999
- Publisher: Bloomsbury Publishing Plc
- Publication City/Country: US
- Product Form: Hardback
Secure
checkout
Fast Shipping
Easy returns
Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed at all? If so, when should they be taxed--when they are earned, or when they are realized? Should taxes be adjusted for inflation? And should gains be taxed at both the individual and corporate levels? In this book, Leonard Burman cuts through the political rhetoric to present the facts about capital gains. He begins by explaining the complex rules that govern the taxation of capital gains, examines the kinds of assets that produce them, and the factors that can lead to gains or losses. He then reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation, as well as other options for altering the current system.
Leonard E. Burman is director of the Urban-Brookings Tax Policy Center and a senior fellow at the Urban Institute. He is the coeditor with Henry Aaron and Eugene Steuerle of Taxing Capital Income (Urban Institute, 2007).
