- TAX TACTICS HABITS OF THE SPECIES. Laurence, Michael // BRW;9/2/2004, Vol. 26 Issue 34, p70
Outlines the unprecedented habits of taxpayers provided by the 2004-2005 compliance program of the Australia Taxation Office (ATO). ATO's plans in reviewing 4600 rental income and expenses returns; Decline in the number of people who declared capital gains.
- Library Tax Push. Albanese, Elizabeth // Bond Buyer;7/13/2004, Vol. 349 Issue 31924, p31
Reports on the approval of a special election to extend the library capital improvement tax in Pulaski County, Arkansas by the Election Commission.
- RANK REVERSALS AND THE TAX ELASTICITY OF CAPITAL GAINS REALIZATIONS. Slemrod, Joel // National Tax Journal;Dec89, Vol. 42 Issue 4, p503
This article examines the responsiveness of capital gains realizations to tax rates in the U.S. Tax changes are the probable cause of the growth in capital gains. An equi-proportionate increase in realizations for all taxpayers can generate a greater response of higher-income taxpayers. The...
- NORTHERN IRELAND TAX. McMaw, Phillip // Accountancy Ireland;Jun2003, Vol. 35 Issue 3, p58
Reports developments related to taxation in Northern Ireland as of June 2003. Details of the 2003 budget; List of measures to consider under the budget bill; Provisions under the capital gains tax gift holdover relief; Availability of the settlements legislation of the Internal Revenue.
- A liberal tax cut. Kinsley, M. // New Republic;1/8/90 - 1/15/90, Vol. 202 Issue 2/3, p4
Comments on the increase of taxes in the United States. Plan of the government to excise levy on sales of recreational vehicles; Tax cuts in the year of the first capital gains reduction; Use of the annual surplus to pay the debts of the government.
- TAXATION OF CAPITAL GAINS WITH DEFERRED REALIZATION. Coyne, Christopher; Fabozzi, Frank J.; Yaari, Uzi // National Tax Journal;Dec89, Vol. 42 Issue 4, p475
This paper examines accepted methods of calculating the effect of deferred realization on the effective rate of capital gains tax paid by common shareholders. These methods are shown to be tailored to the special case of gains accrued in lump sum, unlike the usual scenario of gains accrued...
- Filing Your Return for a Bigger Refund. // Clergy Journal;Mar2004, Vol. 80 Issue 5, p22
Discusses tips on filing tax returns for a bigger refund in the U.S. Capital gains and dividends; Bad debts and worthless securities; Savings bonds.
- Industry braces itself for harsh Budget tax hikes. Buckley, James // Estates Gazette;6/19/2010, Issue 1024, p53
The article argues that the British commercial real estate market's primary concern with the 2010 emergency budget is the expected capital gains tax (CGT) hike. Industry members expect CGT to rise by as much as 40 percent. Clare Hartnell, property chief at accounting firm Grant Thornton,...
- A new fiscal framework. Hammond, Philip // Public Finance;2/22/2008, p22
The article reports on the impact of the Pre-Budget Report of Chancellor Alistair Brown, which proposed to increase non-domicile residents and capital gains tax for businesses in Great Britain. The author expresses that the proposal could damage the country's reputation as a mature, stable and...