Capital-gains Tax Issue 
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Capital-
Gains Tax Cut A strong argument favoring a reduction in the tax rate for
capital-
gains is that much of what is currently taxed as
capital gains, in fact ....
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Capital Gains Tax Issue in the US
This research explores the
capital gains tax issue in the United States. The major controversy concerns whether or not to reduce ....
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Reducing Tax Liabilities with Mutual Funds
.... Federal regulations stipulate that a mutual fund must pay out to shareholders virtually all of the income and
capital gains it realizes each year. ....
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Distributable Net Income
.... In some situations, it can be advantageous from an income tax standpoint to make current distributions of
capital gains to beneficiaries. ....
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S Corporation: A Discussion
.... tax law were those related to (1) state and local taxes, (2) medical expenses, (3) charitable contributions, (4) consumer interest, (5)
capital gains, and (6 ....
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INTRODUCTION TO TAXATION This rese
.... would be $700. In the foregoing example, one has a choice of three
capital gains two real and one nominal. The nominal
capital gain ....
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Tax Reform Issue
.... In 1981, the Economic Recovery Tax Act (ERTA) was passed giving tax breaks to businesses, cutting individual taxes, and lowering taxes on
capital gains. ....
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Regulation of Limited Parterships
.... The most helpful policy in this context would be the reinstitution at the federal level of the
capital gains tax break. In this ....
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Low Personal Savings Rate in the United States
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Capital gains exemptions, or partial exemptions, are another form of incentive to save. The
capital gains incentive was also watered ....
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Personal Savings Rate in the US
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Capital gains exemptions, or partial exemptions, are another form of incentive to save. The
capital gains incentive was also watered ....
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Health distribution US
.... The IRS reports that "55% of taxpayers who report long-term
capital gains earn $50,000 or less," (Abraham 5-6). In other words, those who choose a middle-class ....
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CONSUMPTION-BASED TAXES
.... associated with the attempt to measure that accumulation, some of which is taxed over time and other portions of which, such as many
capital gains, are taxed ....
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Flat Tax & Consumption Based Taxes
.... associated with the attempt to measure that accumulation, some of which is taxed over time and other portions of which, such as many
capital gains, are taxed ....
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Investment Tax Credit
.... Clinton would lower the
capital gains rate to 14 percent for long-term investments in new companies and crack down in alleged tax avoidance by foreign firms ....
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UK Equity and Trusts
.... In addition, "[t]rusts of a discretionary nature attract tax at a rate of 34 per cent on non-dividend income (and
capital gains), compared with a maximum rate ....
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Rax Havens & US and Japanese Tax Codes
.... companies, but, in return, may obtain a guarantee from the government that they will not be subject to any income,
capital or
capital gains, estate, inheritance ....
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COMPARING THE TAXATION OF THE REPUBLIC OF KOREA AND US
.... With respect to the non-resident who has a domestic business place and who has real estate income (excluding the case of
capital gains from transferring land ....
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Comparison of 2 Tax Proposals
.... The TRA included taxation of full
capital gains, elimination of the sales tax deduction, the two-earner deduction and the personal-loan deduction and limited ....
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Real Estate Investment
.... Changes in the way in which
capital gains are treated under the TRA of 1986 also affect real estate investment. The elimination ....
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President Clinton's Economic Plan
.... However, they are keeping a
capital gains tax at 28% so people will be trying to devise tax strategies to shift income into
capital gains area and therefore ....
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Distortionary Effects of Inflation on Taxes
.... The examples considered are (1)
capital gains, (2) debt interest, (3) asset depreciation, (4) inventory valuation, and (5) the effect of the inflationary ....
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ALTERNATIVE MODELS OF TAXATION In Canada
.... would be $700. In the foregoing example, one has a choice of three
capital gains two real and one nominal. The nominal
capital gain ....
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The capital asset pricing model
.... that it makes no distinction among the forms that wealth can take; for example, in the investment area, wealth can take the form of
capital gains or dividends ....
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Repeal of the Estate Tax in 2010: Discussion and Topics
.... tax repeal takes place those inheriting an estate valued at $1 million to $3.5 million with appreciated amounts of income tax and
capital gains tax, would pay ....
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The Republican "Contract with America"
.... Enhancement Act" is the eighth point of the "Contract with America." This proposal includes the following: "small business incentives,
capital gains cut and ....
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Small Investor Plan
.... What is the economic climate for the investment, in terms of both operating considerations (costs and income) and prospective
capital gains or losses? ....
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Savings Rate of Americans
.... Another way to encourage savings is to reduce the taxation on unearned income, which is one of the goals of the proposed reduction in the
capital gains tax. ....
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Service Industry Targeting Teens
.... is double taxation: the corporation pays income tax on its revenues and the shareholders pay taxes on dividends received or
capital gains netted when stock ....
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Minority ownership in Broadcasting
.... These certificates would permit a seller to defer
capital gains taxes if their proceeds were subsequently reinvested into another broadcast outlet within two ....
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The limited partnership
.... Under the prior federal income tax law,
capital gains were taxed at the rate or 20 percent. Special rates for
capital gains were eliminated under the TRA86. ....
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