The Resource Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending

Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending

Label
Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Title
Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Creator
Subject
Language
eng
Summary
Recent years have seen an explosion of financial innovation aimed at exploiting inconsistencies in the income tax. In its most extreme form, parties engage in tax arbitrage, the practice of buying and selling the same cash flows to generate an after-tax profit. The primary tool for many of these arbitrage strategies is the realization requirement, which subjects taxpayers to tax on their gains and losses only when they sell their assets. Recently, several prominent economists have offered proposals that would reform the income tax while maintaining the realization requirement. An investigation into the effects of these proposals
Citation source
In: Tax law review. - Boston. - Vol. 52 (1997),
http://library.link/vocab/creatorName
Knoll, M.S
Language note
English
http://library.link/vocab/subjectName
tax arbitrage
Label
Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Instantiates
Publication
Label
Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Publication

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