Reforming the Taxation of Derivatives - An Overview
Columbia University - Law School
Revista Tributaria das Américas, Summer 2010
Columbia Law and Economics Working Paper No. 372
This brief essay outlines three benchmarks for evaluating alternative ways of taxing capital income, summarizes anticipatory, retroactive, and accrual-based proposals for reforming the taxation of derivatives, and offers guidelines for evaluating more limited reforms. It is intended as an introduction to key concepts, tensions, and ideas for reforming the taxation of financial instruments.
Number of Pages in PDF File: 12
Keywords: tax reform, tax planning, derivatives, financial instruments
JEL Classification: K34, H24Accepted Paper Series
Date posted: April 29, 2010
© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.
This page was processed by apollo1 in 0.406 seconds