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The labyrinth of capital gains tax policy: a guide for the perplexed
Material type:
TextOriginal language: Spanish Publication details: Washington, D.C.; The brookings institution; 1999Description: 196 pISBN: - 0-8157-1269-3
- HJ/4653.C/B87/1999
Contents:
Contiene: 1. The not-so - great debate.- 2. How capital gains are taxed.- 3. The kinds of assets that produce capital gains.- 4. How a capital gains tax differential affects saving and investment.- 5. How a tax preference affects the efficiency of capital allocation.- 6. Who has capital gains?.- 7. Indexing capital gains for inflation.- 8. Alternative ways of taxing capital gains.- 9. Beyond caveman tax policy. Anexos.
| Item type | Current library | Call number | Status | Barcode | |
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Libros
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Biblioteca de la Superintendencia del Mercado de Valores - SMV | HJ/4653.C/B87/1999 (Browse shelf(Opens below)) | Available | 00003059 |
Contiene: 1. The not-so - great debate.- 2. How capital gains are taxed.- 3. The kinds of assets that produce capital gains.- 4. How a capital gains tax differential affects saving and investment.- 5. How a tax preference affects the efficiency of capital allocation.- 6. Who has capital gains?.- 7. Indexing capital gains for inflation.- 8. Alternative ways of taxing capital gains.- 9. Beyond caveman tax policy. Anexos.
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