Abstract

http://ssrn.com/abstract=1596909
 
 

Footnotes (37)



 


 



Reforming the Taxation of Derivatives - An Overview


Alex Raskolnikov


Columbia University - Law School


Revista Tributaria das Américas, Summer 2010
Columbia Law and Economics Working Paper No. 372

Abstract:     
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, H24

Accepted Paper Series


Download This Paper

Date posted: April 29, 2010  

Suggested Citation

Raskolnikov, Alex, Reforming the Taxation of Derivatives - An Overview. Revista Tributaria das Américas, Summer 2010; Columbia Law and Economics Working Paper No. 372. Available at SSRN: http://ssrn.com/abstract=1596909

Contact Information

Alex Raskolnikov (Contact Author)
Columbia University - Law School ( email )
435 West 116th Street
New York, NY 10025
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,822
Downloads: 428
Download Rank: 37,502
Footnotes:  37

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.468 seconds