- Getting organised. Field, Nicola // Money (Australia Edition);Jul2007, Issue 92, p73
The article discusses how to respond to a "please explain" request from the tax office in Australia. According to the author, businesses should not forget to include the investment income in the report. The tax office expects to match income details with third-party data on transactions,...
- ATO targets investment income. Taylor, Mike // Money Management;7/17/2008, Vol. 22 Issue 26, p12
The article reports that Australian Taxation Office (ATO) targets investment income. It has been reported that ATO has identified a significant $123.5 million owed in revenue from investors with respect to dividends and interest. According to ATO second commissioner Jennie Granger, the rental...
- Headache cures. Freeman, Peter // Money (Australia Edition);Oct2007, Issue 95, p24
The article focuses on the tax challenges facing share investing. Sudden slumps and surges are two inevitable aspects of share investing. A third is the headache one likely to suffer when the time comes to till out his tax return. The two main sets of rules affecting share investors are those...
- Better Dividend Plans? Duff, Susanna // Bond Buyer;5/2/2003, Vol. 344 Issue 31627, p1
U.S. municipal bond market would face less of a threat from proposals to exclude dividends from income taxes than under President George Bush's proposal to fully exempt certain dividends from taxation, according to tax experts. Their comments came after the House Ways and Means chairman Bill...
- THE DEGREE OF INTEGRATING CORPORATE AND CAPITAL GAINS TAX INTO INCOME TAX AND ITS IMPACT ON INVESTMENT DECISIONS. Sureth, Caren; Langeleh, Dirk // Schmalenbach Business Review (SBR);Oct2007, Vol. 59 Issue 4, p310
We investigate the influence of different systems of current income and capital gains taxation on investors' decisions to either invest in corporate shares or to invest funds on the capital market. We analyze three basic tax systems. We show that even under certainty, we cannot derive general...
- Tax-law changes don't go far, long enough. Riley, Thomas E. // Business Journal (Central New York);7/25/2003, Vol. 17 Issue 30, p11
Discusses the changes contained in a U.S. federal tax legislation enacted in 2003. Rate of capital gain and dividend tax; Marriage-penalty relief; Child-credit tax rate increase.
- Help your investments grow by getting into the 'Act' Grande, John J.; Grande, Traudy F. // Ophthalmology Times;9/1/2003, Vol. 28 Issue 17, p35
Discusses the pros and cons of the passage of tax reform law in the U.S. Improvement of taxation of dividends and capital gains; Acceleration of income tax rate reductions; Increase of child tax credit.
- The Unnoticed Tax Grab On Dividend Interest. Dimock, Hedley // Canadian MoneySaver;Feb2014, p32
The article discusses on unnoticed tax grab on dividend interest and the tax on Canadian stock dividends and capital gains until 2011 dividends and provides a table of tax rates on capital gains and dividends from 2009 to 2013 in support.
- TAXES, UNCERTAINTY AND OPTIMAL DIVIDEND POLICY. Arditti, Fred D.; Levy, Haim; Sarnat, Marshall // Financial Management (1972);Spring76, Vol. 5 Issue 1, p46
This article examines the impact of dividends on the market value of the firm in a perfect capital market and the existing relationship of personal to capital gains tax rates. In a classic paper Merton Miller and Franco Modigliani convincingly demonstrated that the value of a firm in a perfect...