Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
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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.
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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.
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- Financial innovation, tax arbitrage, and retrospective taxation : the problem with passive government lending
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- 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),
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- English
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