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http://ssrn.com/abstract=2298126
 
 

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Preferential Timing and Income Taxation


Theodore S. Sims


Boston University School of Law

July 24, 2013

Boston Univ. School of Law, Law and Economics Research Paper No. 13-31

Abstract:     
I show that the value of preferential taxation of asset returns under an income tax that extends to property income is (a) strictly increasing in the taxpayer's marginal rate if the preference takes the form of a preferential rate; but that (b) it attains some maximum at a marginal rate between 0.5 and 1 if the preference takes the form of favorable timing. Disadvantageous timing has exactly the opposite properties.

Number of Pages in PDF File: 14

Keywords: tax deferral, preferential taxation, taxation and valuation, tax timing, capital income taxation, tax incentives

JEL Classification: D80, G11, H20, H21, H24, H25, K34

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Date posted: August 4, 2013  

Suggested Citation

Sims, Theodore S., Preferential Timing and Income Taxation (July 24, 2013). Boston Univ. School of Law, Law and Economics Research Paper No. 13-31. Available at SSRN: http://ssrn.com/abstract=2298126 or http://dx.doi.org/10.2139/ssrn.2298126

Contact Information

Theodore S. Sims (Contact Author)
Boston University School of Law ( email )
765 Commonwealth Avenue
Boston, MA 02215
United States
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