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Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations. (1998). Alworth, Julian .
In: International Tax and Public Finance.
RePEc:kap:itaxpf:v:5:y:1998:i:4:p:507-534.

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Cited: 9

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Cites: 36

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Cocites: 42

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Citations received by this document

  1. Taxation of capital gains upon accrual: is it really more efficient than realisation?. (2022). D'Antoni, Massimo ; Arachi, Giampaolo.
    In: Fiscal Studies.
    RePEc:wly:fistud:v:43:y:2022:i:1:p:39-61.

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  2. Earnings Management Dynamics in Portuguese Listed Firms. (2017). Brando, Elisio ; Cerqueira, Antonio ; da Silva, Diogo Batista .
    In: FEP Working Papers.
    RePEc:por:fepwps:587.

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  3. IMITATING ACCRUAL TAXATION ON A REALIZATION BASIS. (2009). Sahm, Marco.
    In: Journal of Economic Surveys.
    RePEc:bla:jecsur:v:23:y:2009:i:4:p:734-761.

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  4. Withholding taxes or information exchange: the taxation of international interest flows. (2003). Nielsen, Søren ; Huizinga, Harry ; Nielsen, Soren Bo, .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:87:y:2003:i:1:p:39-72.

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  5. Shall We Tax the Risk Premium?. (2002). Schindler, Dirk ; Hilgers, Bodo.
    In: CoFE Discussion Papers.
    RePEc:zbw:cofedp:0217.

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  6. Besteuerung des Nichts: Steuerarbitrage und das schwindende Aufkommen bei Kapitaleinkommensteuern. (2002). Schindler, Dirk.
    In: CoFE Discussion Papers.
    RePEc:zbw:cofedp:0216.

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  7. Residence-Based Capital Taxation in a Small Open Economy: Why Information is Voluntarily Exchanged and Why it is Not. (2002). Kolmar, Martin ; Eggert, Wolfgang.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:9:y:2002:i:4:p:465-482.

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  8. Perspektiven der internationalen Unternehmensbesteuerung. (2000). Homburg, Stefan.
    In: EconStor Open Access Articles.
    RePEc:zbw:espost:92552.

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  9. Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU. (1999). Haufler, Andreas.
    In: Fiscal Studies.
    RePEc:ifs:fistud:v:20:y:1999:i:2:p:133-153.

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References

References cited by this document

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  33. Stiglitz, Joseph E. (1983). “Some Aspects of the Taxation of Capital Gains.” Journal of Public Economics 21, 257–304.

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Cocites

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  1. The Norwegian shareholder tax reconsidered. (2012). Södersten, Jan ; Lindhe, Tobias ; Sodersten, Jan.
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  2. Optimal tax-timing and asset allocation when tax rebates on capital losses are limited. (2012). Marekwica, Marcel .
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:36:y:2012:i:7:p:2048-2063.

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  3. Tax Regimes and Capital Gains Realizations. (2011). Jacob, Martin.
    In: Working Paper Series, Center for Fiscal Studies.
    RePEc:hhs:uufswp:2011_009.

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  4. The Effect of Changes in the Tax Structure on the Reported Income of High-Income Individuals. (2010). .
    In: Public Finance Review.
    RePEc:sae:pubfin:v:38:y:2010:i:3:p:321-345.

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  5. Valuation before and after tax in the discrete time, finite state no arbitrage model. (2009). .
    In: Annals of Finance.
    RePEc:kap:annfin:v:5:y:2009:i:1:p:91-123.

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  6. Retrospective Capital Gains Taxation in the Real World. (2009). Panteghini, Paolo ; Menoncin, Francesco.
    In: CESifo Working Paper Series.
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  7. Welche privaten Veräußerungsgewinne sollten besteuert werden?. (2008). Jacob, Martin.
    In: arqus Discussion Papers in Quantitative Tax Research.
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  8. Macroeconomics and Growth Policies. (2007). Spiegel, Shari.
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  9. A growth oriented dual income tax. (2007). Keuschnigg, Christian ; Dietz, Martin.
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  10. Essays in Public Economic Theory. (2006). Sahm, Marco.
    In: Munich Dissertations in Economics.
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  11. Can Capital Income Taxes Survive? And Should They?. (2006). Sorensen, Peter Birch.
    In: EPRU Working Paper Series.
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  12. Can Capital Income Taxes Survive? And Should They?. (2006). Sorensen, Peter Birch.
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  13. The Future of Capital Income Taxation. (2006). Auerbach, Alan.
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  14. Tax Reform in the 21st Century. (2006). Auerbach, Alan.
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  15. Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern. (2005). Vo, Armin ; Sureth, Caren .
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  16. Neutral Taxation of Shareholder Income. (2005). Sorensen, Peter.
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  17. Dividend and Capital Gains Taxation in a Cross-Section of Firms. (2004). Dietz, Martin.
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  18. Capital gains, negative gearing and effective tax rates on income from rented houses in Australia. (2004). Richardson, Martin ; Fane, George .
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  19. Generalized cash-flow taxation. (2004). Bradford, David ; Auerbach, Alan.
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  20. US income taxation of new financial products. (2004). Warren, Alvin Jr, .
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  22. Neutral Taxation of Shareholder Income: A Norwegian Tax Reform Proposal. (2003). Sorensen, Peter Birch.
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  24. Partially Irreversible Investment Decisions and Taxation under Uncertainty: A Real Option Approach. (2002). Sureth, Caren .
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  25. Taxation of Financial Services under a VAT. (2002). Gordon, Roger ; Auerbach, Alan.
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  27. Fundamental Tax Reform in The Netherlands. (2001). Bovenberg, Lans ; Cnossen, Sijbren.
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  28. Generalized Cash Flow Taxation. (2001). Bradford, David ; Auerbach, Alan.
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  30. Fundamental Tax Reform in The Netherlands. (2000). Bovenberg, Lans ; Cnossen, Sijbren.
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  32. The design of a consumption tax under capital risk. (1998). Tsigaris, Panagiotis ; Ahsan, Syed.
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  33. Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations. (1998). Alworth, Julian .
    In: International Tax and Public Finance.
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  34. ¿Qué hacer con los impuestos que pagan las ganancias de capital en Chile?. (1998). Galetovic, Alexander ; Engel, Eduardo.
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  35. An Estimation of the Lock-In Effect of Capital Gains Taxation. (1997). Yamazaki, Fukuju ; Idee, Takako .
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  36. Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments. (1996). Bradford, David.
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  37. The Lifetime Capital Gains Exemption: An Evaluation. (1995). Mintz, Jack ; Richardson, Stephen R..
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  38. ¿Es Eficiente el Sistema Tributario Chileno?. (1994). Serra, Pablo ; Toro, Juan.
    In: Latin American Journal of Economics-formerly Cuadernos de Economía.
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  39. Human Capital and the Income Tax. (1993). Kaplow, Louis.
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  40. Leverage: The Tax Incentives. (1991). Somers, Harold M..
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  41. Can Capital Income Taxes Survive in Open Economies?. (1990). Gordon, Roger.
    In: NBER Working Papers.
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  42. Capital Gains Taxation and Tax Reform. (1989). Auerbach, Alan J..
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