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Reforming the Taxation of Derivatives - An Overview

Revista Tributaria das Américas, Summer 2010

Columbia Law and Economics Working Paper No. 372

12 Pages Posted: 29 Apr 2010  

Alex Raskolnikov

Columbia University - Law School

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.

Keywords: tax reform, tax planning, derivatives, financial instruments

JEL Classification: K34, H24

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: https://ssrn.com/abstract=1596909

Alex Raskolnikov (Contact Author)

Columbia University - Law School ( email )

435 West 116th Street
New York, NY 10025
United States

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