Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 90 for “"Capital Gains"”.
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Capital gains tax in South Africa
… income tax"'. It is thus most appropriate that Capital Gains Tax ("CGT") has not been introduced into South African law as a separate tax but has rather been added to the Income Tax Act 58 of 1962 ("the Act") by means of an Eighth Schedule ("the Schedule"), with the effect that the levying, …
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Capital Gains Tax-Capita Selecta on capital losses
The taxation of capital gains was introduced into the South African taxation law with the promulgation of the Taxation Laws Amendment Act, No. 5 of 2001
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Potential impacts of various capital gains tax structures on forest investments
… of the study was to determine how various capital gains tax structures affect decisions to invest in new forest investments. These effects were measured by changes in the after-tax present values of bare land under each tax structure. The three capital gains tax structures modeled were: the …
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Locked-in : the effect of CEOs' capital gains taxes on corporate risk-taking
I study the effects of CEOs' unrealized capital gains tax liabilities (tax burdens) on corporate risk-taking. Recent work suggests that high tax burdens discourage CEOs from selling stock. I hypothesize that this causes the executives to become overexposed to firm-specific risk thereby reducing …
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Explorations of structure and choice in taxing capital gains: New Zealand tax experts' perspectives
… key issues, aspects, and attributes concerning capital gains tax (CGT) to enable the formulation of policy guidelines that might be used if a CGT were considered in New Zealand. It contends that the development of the New Zealand’s policy on taxing capital gains has continued in a somewhat ad …
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The Accounting Concept of Capital Gains and Losses and Its Implications for Federal Income Taxation Policy
Made available in DSpace on 2014-12-05T22:10:48Z (GMT). No. of bitstreams: 1 6305067.pdf: 13399212 bytes, checksum: 83c146145e4818086891976f6a3c3dbc (MD5) Previous issue date: 1963
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A critical assessment of the capital gains tax as a fiscal policy tool for South Africa
… attempts to critically analyse the tax on capital gains as an addition to South Africa's fiscal framework. The method of the analysis involves the collation of international research on the effects of capital gains tax on the economies, financial markets, labour markets and revenue …
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An Empirical Investigation Into the Effects on Tax Equity of Selected Alternative Methods of Taxing Capital Gains and Losses
… of the effect of alternative tax treatments of capital assets on tax equity as defined by selected definitions. The data source for this study was the Internal Revenue Service Individual Tax Model Tapes for tax year 1975. The five alternative tax treatments used were (1) the 1975 Code rules, (2) …
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The effect of South African dividend and capital gains taxes on cost of capital, firm value and capital structure
… the secondary tax on companies (STC) and capital gains tax (CGT) on investor measures of expected return and firm value, firm cost of capital and optimal capital structure. The discussion, findings and models presented in this study are entirely original in the field of South African …
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An analysis of the proposed annual mark-to-market taxation of the capital gains of long-term insurance policyholders
… proposal which aims to tax the unrealised capital gains of long-term insurance policyholders on an annual basis. Although the proposal was ultimately rejected it remains under consideration. The mark-to-market proposal is evaluated against its intended purpose. The intended purpose is …
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A Study of the Impact of Carryover Basis and Constructive Realization of Capital Gains at Death on Estate Planning Decisions of Individuals
Made available in DSpace on 2014-12-14T13:34:03Z (GMT). No. of bitstreams: 1 7821006.pdf: 10053251 bytes, checksum: 7cb2b06f180a73e5858a90825cfd66fb (MD5) Previous issue date: 1978
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The Econometrics of Piecewise Linear Budget Constraints With Skewed Error Distributons: An Application To Housing Demand In The Presence Of Capital Gains Taxation
… markets to be thin. In addition, prior to 1998, capital gains tax provisions introduced a sharp kink in the budget constraint of existing owner-occupiers in search of a new home: previous homeowners under age 55 paid no capital gains tax if they bought up, but were subject to capital gains tax if …
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Multiple taxes levied on deceased estates:A comparison of the determination of the value and the taxation of limited interests for estate duty,capital gains tax and value-added tax
… on death. The imposition of estate duty (ED), capital gains tax (CGT) and value-added tax (VAT) on usufructuary and fiduciary interests in deceased estates were examined. The valuation methods and taxation of these limited interests for the aforementioned taxes were compared to determine if …
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The long arm provisions of capital gain tax: An analysis of the capital gains tax consequences on the indirect disposal of immovable property by non-residents in selected African Countries
… through the disposal of shares may be subject to capital gains tax in the country in which the immovable property is situated. Certain African countries were selected and the capital gains tax consequences on disposal of such property were determined by analysing the domestic tax legislation of …
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A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom
… a study of some of the combined effects of capital gains tax and estate duty. In addition, the current estate tax and inheritance tax situations in the United States of America and United Kingdom, respectively, are discussed in this paper for comparative purposes. The tax regimes in the …
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Limited interests in property an overview of limited interests in property with particular reference to the taxation of usufructs and more specifically the capital gains tax effects on disposal for individuals and for trusts
… of usufructs and more specifically to the capital gains tax effect on disposal for individuals and trusts.
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Tax policy, housing markets, and elderly homeowners
… One examines the potential lock-in effect of capital gains taxation on home sales, using the Taxpayer Relief Act of 1997 (TRA97) as a policy instrument. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased replacement homes of equal …
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Conversion of shares: the tax implications
… preference dividends. This paper considers the capital gains tax consequences of such conversions. It is argued that the necessary elements needed to trigger a capital gains tax liability is are not present in such transactions. Based on the theory that an asset consists of a bundle of rights, …
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Conversion of shares: the tax implications
… preference dividends. This paper considers the capital gains tax consequences of such conversions. It is argued that the necessary elements needed to trigger a capital gains tax liability is are not present in such transactions. Based on the theory that an asset consists of a bundle of rights, …
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Exit taxes in the context of double tax treaties: is the individual emigrating from South Africa protected against double taxation?
… a taxable event and may give rise to taxation of capital gains, based on a deemed disposal, even though there has not been an actual realisation of the capital gain. Such taxation is referred to as ‘exit or departure tax’ or ‘exit charge’. Double taxation of capital gains may arise when the former …
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