Add to ORKGA strong possibility currently exists for a reintroduction of some form of preferential treatment for capital gains. This paper examines the historically uneven treatment of capital gains versus capital losses
Abstract of a Paper Presented at the Tax History Conference at the University of Mississippi, Decemb...
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fu...
Although written over thirty years ago, this paper is still timely. It concretely illustrates with s...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
Inspired by the Hayton and Tiley text, Capital Transfer Tax, this chapter reconsiders this famous tw...
The paper presents an historical summary of the major issues and events which led to the development...
This review essay suggests considerations to be addressed in research design if research on a taxati...
This article examines problems inherent in the current loss limitation system, arguing that it is il...
198 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983.This study performed an empir...
Despite the importance of the capital gains tax preference, and the controversy it often evokes, the...
The paper is a historical study of the asset revaluation movement and the subsequent establishment o...
The appropriate means of accounting for income taxes on financial statements has been among the most...
No structured overview of the extent of capital gains tax research and its dimensions in academic jo...
Abstract of a Paper Presented at the Tax History Conference at the University of Mississippi, Decemb...
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fu...
Although written over thirty years ago, this paper is still timely. It concretely illustrates with s...
A strong possibility currently exists for a reintroduction of some form of preferential treatment fo...
Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains ...
In this article, originally prepared for his class in federal income tax, Professor Hjorth explores ...
Inspired by the Hayton and Tiley text, Capital Transfer Tax, this chapter reconsiders this famous tw...
The paper presents an historical summary of the major issues and events which led to the development...
This review essay suggests considerations to be addressed in research design if research on a taxati...
This article examines problems inherent in the current loss limitation system, arguing that it is il...
198 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983.This study performed an empir...
Despite the importance of the capital gains tax preference, and the controversy it often evokes, the...
The paper is a historical study of the asset revaluation movement and the subsequent establishment o...
The appropriate means of accounting for income taxes on financial statements has been among the most...
No structured overview of the extent of capital gains tax research and its dimensions in academic jo...
Abstract of a Paper Presented at the Tax History Conference at the University of Mississippi, Decemb...
The capital gains preference has been viewed as a means by which taxpayers are spared being taxed fu...
Although written over thirty years ago, this paper is still timely. It concretely illustrates with s...