The Resource Partial basis indexation : tax arbitrage and related issues

Partial basis indexation : tax arbitrage and related issues

Label
Partial basis indexation : tax arbitrage and related issues
Title
Partial basis indexation : tax arbitrage and related issues
Creator
Subject
Language
eng
Summary
Comparative analysis positing that partial indexation (of assets but not debt) is a better second-best response to lock-in than the capital gains preference. It is also demonstrated that partial indexation, on balance, does not appear to materially worsen tax arbitrage opportunities
Citation source
In: Tax law review. - New York. - Vol. 55 (2001),
http://library.link/vocab/creatorName
Engler, M.L
Language note
English
http://library.link/vocab/subjectName
  • index-linked adjustment
  • tax arbitrage
Label
Partial basis indexation : tax arbitrage and related issues
Instantiates
Publication
Label
Partial basis indexation : tax arbitrage and related issues
Publication

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