From capital gains to tax administration, and everything in between: in honour of Professor Chris Evans

被引：0

作者：

Hickman, Kristin ^{[1
]}

机构：

[1] Univ Minnesota, Law, Minneapolis, MN 55455 USA

来源：

EJOURNAL OF TAX RESEARCH | 2019年 / 16卷 / 02期

关键词：

capital gains; compliance; complexity;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

This Essay describes and connects the dots between three strands of scholarship-concerning capital gains taxation, tax compliance costs, and tax system complexity-produced by Professor Chris Evans over two decades.

引用

页码：269 / 277

页数：9

共 4 条

[1] Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data
Jacob, Martin
FINANZARCHIV, 2013, 69 (01): : 30 - 56
[2] TAX PLANNING BY MUTUAL FUNDS: EVIDENCE FROM CHANGES IN THE CAPITAL GAINS TAX RATE
Chen, Feng
Kraft, Arthur
Weiss, Ira
NATIONAL TAX JOURNAL, 2011, 64 (01) : 105 - 134
[3] Tax practitioner judgements and client advocacy: the blurred boundary between capital gains vs. ordinary income
Hasseldine, John
Fatemi, Darius
EJOURNAL OF TAX RESEARCH, 2019, 16 (02): : 303 - 316
[4] The uneven distribution of capital gains in times of socio-spatial inequality: Evidence from Swedish housing pathways between 1995 and 2010
Wind, Barend
Hedman, Lina
URBAN STUDIES, 2018, 55 (12) : 2721 - 2742

← 1 →