Revista Tributaria das Américas, Summer 2010
12 Pages Posted: 29 Apr 2010
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: 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