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Your search for "capital gains taxation" over the article keywords returned 16 results.

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1. capital gains taxation

Capital gains taxation is the taxation of gains or losses from owning assets, usually as part of an income tax. Typically, tax systems measure capital ...

By William Gentry. From The New Palgrave Dictionary of Economics, Second Edition, 2008

2. Davidson, David (1854–1942)

Born into a Jewish merchant family in Stockholm, Davidson studied law and economics at Uppsala University from 1871, became a docent in 1878, professor ...

By Carl G. Uhr. From The New Palgrave Dictionary of Economics, Second Edition, 2008

3. taxation of income

Income taxes are the single most important source of revenue for most countries, although there is an active debate about the relative attractiveness ...

By Alan J. Auerbach. From The New Palgrave Dictionary of Economics, Second Edition, 2008

4. taxation of corporate profits

Corporate profits taxes account for a relatively small share of revenues in leading industrial countries but represent a potentially important source ...

By Alan J. Auerbach. From The New Palgrave Dictionary of Economics, Second Edition, 2008

5. dividend policy

Dividends represent the primary means by which invested capital is returned to common stockholders. In this article we summarize the development of academic ...

By David J. Denis and John J. McConnell. From The New Palgrave Dictionary of Economics, Second Edition, 2008

6. consumption taxation

Whether to tax households based on their income or on their consumption is one of the central and long-standing questions of tax design. Most developed ...

By James M. Poterba. From The New Palgrave Dictionary of Economics, Second Edition, 2008

7. estate and inheritance taxes

This article briefly describes features of real-life estate and inheritance taxes, economic arguments for and against these types of taxation and empirical ...

By Wojciech Kopczuk. From The New Palgrave Dictionary of Economics, Second Edition, 2008

8. Scholes, Myron (born 1941)

Myron Scholes is best known for his contribution to the derivation of the widely used Black–Scholes option pricing formula. His contributions to financial ...

By Toni M. Whited. From The New Palgrave Dictionary of Economics, Second Edition, 2008

9. capital gains and losses

How capital gains and losses are distinct from income raises subtle and unresolved issues. Whereas national accountants measure income as the sum of the ...

By E. Malinvaud. From The New Palgrave Dictionary of Economics, Second Edition, 2008

10. venture capital

Venture capital is independently managed, dedicated capital focusing on equity or equity-linked investments in privately held, high-growth companies. ...

By Josh Lerner. From The New Palgrave Dictionary of Economics, Second Edition, 2008