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- Capital Tax Incidence: Fisherian Impressions from the Time Series
- This paper accepts for the sake of argument the hypothesis that much of the time series correlation between tax and profit rates is spurious. Discussion in the paper shows how nonetheless time series for profit rates, tax rates, and consumption can be organized, compared and interpreted using Fisher's (1930) theory...
- White papers 2003-08-01
- Capital Tax Incidence
- This paper accepts for the sake of argument the hypothesis that much of the time series correlation between tax and profit rates is spurious, and shows how nonetheless time series for profit rates, tax rates, and consumption can be organized, compared and interpreted using Fisher's (1930) theory of consumption in...
- White papers 2003-08-20
Additional Resources
- What Do Aggregate Consumption Euler Equations Say About the Capital Income Tax Burden?
- Aggregate consumption Euler equations fit financial asset return data poorly. But they fit the return on the capital stock well, which leads to three empirical findings relating to the capital income tax burden. First, capital taxation drives a wedge between consumption growth and the expected pre-tax capital return. Second, capital...
- White papers 2004-01-01
- Taxes and the Quality of Capital
- This paper shows that tax policy toward investment, by changing the relative prices of capital varieties, can have a direct effect on the quality of capital goods that firms purchase. The empirical results indicate that this impact is economically important and readily apparent in disaggregated data on farming, mining, and...
- White papers 1998-09-22
- Capital Income Taxation in the Globalized World
- The behavior of taxes on capital income in the recent decades points to the notion that international tax competition that follows globalization of capital markets put strong downward pressures on the taxation of capital income; a race to the bottom. The paper demonstrates that even if some enforcement of taxation...
- White papers 2004-07-01
- NAB hit in taxation dispute
- NATIONAL Australia Bank has taken a $309 million hit in a dispute with the Australian Taxation Office on the tax deductibility of interest on capital instruments. After an adverse tax ruling affecting St George Bank that also had implications for NAB's exchangeable capital units ExCaps dispute, the bank followed its...
- News items 2009-09-02
- Taxation of capital gains under the OECD Model Convention; with special regard to immovable property
- Taxation of capital gains under the OECD Model Convention; with special regard to immovable property. Simontacchi, Stefano. Kluwer Law International 2007 415 pages $208.00 Hardcover Series on international taxation; 29 K4564 Capital resources have become increasingly mobile as globalization continues, resulting...
- Research articles 2008-02-01
- Forfeiting capital loss.
- May 09, 2007 (Intax - ABIX via COMTEX) -- The views of the Australian Taxation Office ATO on property purchasers who forfeit deposits are to be found in Taxation Ruling TR 1999/19. The document states that either capital gains tax CGT event C1 (l May 09,...
- Research articles 2007-05-09
- Reforming the Taxation of Human Capital: A Modest Proposal for Promoting Economic Growth
- This paper proposes a new scheme of personal income taxation that would eliminate inefficiencies arising from differences in the tax treatment of investments in intangible human capital and other types of capital formation. It also would offset the exacerbation of those distortions due to progressive income taxation, without requiring...
- White papers 2002-10-30
- [1517] Revised approach to taxation of trust capital gains - PS LA 2005/1 (GA).
- Byline: Kirk Wilson Sep 12, 2005 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office has outlined its approach to the taxation of the capital gains of a...
- Research articles 2005-09-12
- Capital Income Taxation and Economic Growth in Open Economies
- Do reductions in capital income taxes attract foreign capital and, at the same time, foster economic growth? This paper examines the effect of capital income taxation on the international allocation of capital and on economic growth in a two-country overlapping generation's model with endogenous growth and internationally mobile capital. It...
- White papers 2004-05-01
- Optimal Taxation of Entrepreneurial Capital With Private Information
- This paper studies optimal taxation of entrepreneurial capital and financial assets in economies with private information. Returns to entrepreneurial capital are risky and depend on entrepreneurs' hidden effort. It is shown that the idiosyncratic risk in capital returns implies that the intertemporal wedge on entrepreneurial capital that characterizes constrained-efficient allocations...
- White papers 2006-07-01
- Optimal Progressive Capital Income Taxes in the Infinite Horizon Model
- This paper analyzes optimal progressive capital income taxation in an infinite horizon model where individuals differ only through their initial wealth. We show that, in that context, progressive taxation is a much more powerful and efficient tool to redistribute wealth than linear taxation on which previous literature has focused. We...
- White papers 2002-07-11
- [992] Capital allowance cost reductions for cars.
- Byline: Stuart Jones Jun 12, 2006 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office has ruled on capital allowance cost reductions for cars. The taxation determination states that the cost of a passenger car for capital allowance purposes...
- Research articles 2006-06-12
- Capital gains of trusts.
- Oct 17, 2005 (Taxation in Australia - ABIX via COMTEX) -- The Australian Taxation Office has issued PS LA 2005/51. The practice statement concerns the Tax Commissioner's stance on the taxation ...
- Research articles 2005-10-17
- Taxation, Risk-Taking, and Household Portfolio Behavior
- This paper summarizes the current state of research on how taxation affects household decisions with respect to portfolio structure and asset trading. It discusses long-standing issues, such as the impact of differential taxation of income flows from stocks and bonds on the incentives for households to invest in these assets,...
- White papers 2003-01-01
- Dividend and Capital Gains Taxation in a Cross-Section of Firms
- This paper analyses the general equilibrium effects of the new view on dividend taxation. It embeds the nucleus theory of firm development into a framework of monopolistic competition with new firm creation. Dividend and capital gains taxes affect the outcome in two dimensions: First, a differential treatment of dividends and...
- White papers 2005-06-15
- [310] Capital gains; share buy-back; return of capital and stapling arrangement.
- Byline: Lisa Mak Mar 06, 2007 (Weekly Tax Bulletin - ABIX via COMTEX) -- Three Class Rulings CR were issued by the Australian Taxation Office on 21 February 2007. CR 2007/11 concerns capital gains tax matters connected to Pacific Mines' demerger from Summit Resources....
- Research articles 2007-03-06
- Do Double Taxation Treaties Increase Foreign Direct Investment To Developing Countries?
- Developing countries invest time and other scarce resources to negotiate and conclude Double Taxation Treaties DTTs with developed countries. They also accept a loss of tax revenue as such treaties typically favour residence-based over source-based taxation and developing countries are typically net capital importers. The incurred costs can only pay...
- White papers 2006-02-01
- Taxing trust capital gains.
- Byline: Julian Cheng Nov 11, 2005 (CA Charter - ABIX via COMTEX) -- The Australian Taxation Office has issued Practice Statement Law Administration PS LA 2005/1 GA on...
- Research articles 2005-11-11
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