The Resource Notes on taxation and risk taking

Notes on taxation and risk taking

Label
Notes on taxation and risk taking
Title
Notes on taxation and risk taking
Creator
Subject
Language
eng
Summary
In recent years, the literature on taxation and risk taking has focused on the argument that the distortions and incidence of capital income taxes are associated with the tax on the risk-free rate of return, and that the taxation of excess returns to risk taking may be of less economic consequence than had been thought. This paper reviews this argument and its underlying assumptions in detail and discusses the implications of different violations of the assumptions in the context of a variety of recent tax policy issues where the impact of taxation on risk and risk taking is of central importance to the analysis
Citation source
In: Australian tax forum. - Sydney. - Vol. 24 (2009),
http://library.link/vocab/creatorName
Auerbach, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • investment income
  • tax policy
Label
Notes on taxation and risk taking
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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