Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Resource Information
The work Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Resource Information
The work Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
- 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),
- Language note
- English
Context
Context of Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lendingEmbed (Experimental)
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/adDbCXxNvmE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/adDbCXxNvmE/">Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/adDbCXxNvmE/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/adDbCXxNvmE/">Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
