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Do Business Firms Gain From Inflation?
In: The journal of business, Band 37, Heft 2, S. 162
ISSN: 1537-5374
Gains in Social Legislation for the Blind
In: Journal of Visual Impairment & Blindness, Band 49, Heft 6, S. 215-221
ISSN: 1559-1476
U. S. Gains in Family Living Levels
In: The American journal of economics and sociology, Band 14, Heft 3, S. 269-270
ISSN: 1536-7150
33 Million Reds, Gains Told Group
Report on Richard Arens' speech to the Pepperdine College Freedom Forum regarding the growth and spread of Communism. Clipping taken from The Los Angeles Examiner (Los Angeles, California). ; x1959
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The Economic Gains of European Integration
In: Journal of political economy, Band 63, Heft 4, S. 275-292
ISSN: 1537-534X
The Taxation of Capital Gains: An Economic Analysis
In: Canadian journal of economics and political science: the journal of the Canadian Political Science Association = Revue canadienne d'économique et de science politique, Band 28, Heft 2, S. 235-244
Few areas of taxation have been the subject of more controversy than capital gains and losses. In some countries, Canada for example, capital gains are excluded from the concept of taxable income, while in others such gains are partially excluded or are subjected to preferential tax rates. This article is divided into two parts. The first deals with the economic nature of capital gains and the relation of these gains to ordinary income. The second examines critically the arguments for and against the taxation of such gains. Basically, it will be argued that there is no fundamental fiscal difference between capital gains and "ordinary" income which could justify preferential tax treatment of the former. While the two types of personal economic accretion exhibit superficial distinctions, these are of little, if any, relevance from the standpoint of the income tax. It is admitted that more complete taxation of capital gains will present some complications. While the problems are suggested, their solutions are properly left to the lawyer, accountant, and legislator. Suffice it to say that solutions exist.The conceptual distinction between capital gains and ordinary income has been described as follows:In both law and common speech, capital gains are generally regarded as the profits realized from increases in the market value of any assets that are not a part of the owner's stock-in-trade or that he does not regularly offer for sale; and capital losses, as the losses realized from declines in the market value of such assets. Ordinary profits and losses, in contrast, are realized on the sale of goods and services that are a part of the seller's stock-in-trade or that he regularly offers for sale.
Cotton legislation gains, but outcome still in doubt
In: Congressional quarterly weekly report, Band 21, S. 1007-1008
ISSN: 0010-5910, 1521-5997
Modest GOP House gains seen in redistricting actions
In: Congressional quarterly weekly report, Band 19, S. 1231-1233
ISSN: 0010-5910, 1521-5997
Congressional elections: Democrats maintain majorities, Republicans gain
In: Congressional quarterly weekly report, Band 18, S. 1849-1850
ISSN: 0010-5910, 1521-5997
A Possible Gain in the Fight on Subsidies
In: Social service review: SSR, Band 28, Heft 4, S. 449-449
ISSN: 1537-5404
Faster rockets: big gain shown in guided missiles
In: U.S. news & world report, S. 16 : il
ISSN: 0041-5537
Paris-Bonn alliance: who stands to gain?
In: International affairs: a Russian journal of world politics, diplomacy and international relations, S. 60-70
ISSN: 0130-9641
Communist strength in Japan: party gains during occupation
In: Current history: a journal of contemporary world affairs, Band 23, S. 1-6
ISSN: 0011-3530
Decreasing Costs and the Gains from Trade
In: Economica, Band 18, Heft 71, S. 285