Investment Tax Credits, Capital Gains Taxation, and Reindustrialization of the U.S. Economy

1981 ◽  
Vol 15 (3) ◽  
pp. 769-773
Author(s):  
Peter Fisher
Keyword(s):  
Capital Gains ◽  
Tax Credits ◽  
The U.S

Trading Strategy for Stock Index Futures Based on Disposition Effect

2014 ◽  
Vol 22 (1) ◽  
pp. 25-44
Author(s):  
Seung Hyun Oh ◽  
Sang Buhm Hahn
Keyword(s):  
Investment Strategy ◽  
Trading Strategy ◽  
Capital Gains ◽  
Stock Index ◽  
Expected Returns ◽  
Stock Index Futures ◽  
Investment Strategies ◽  
Positive Relation ◽  
Index Futures ◽  
The U.S

Grinblatt and Han (2005) argued that unrealized capital gains and expected returns are positively related in the U.S. stock markets. This study investigates the possibility of developing investment strategies for stock index futures using the positive relation. Probing the trading data of futures on KOSPI200 during the period of 1995~2013, several interesting results are obtained. First, the strategy of building long positions when the unrealized capital gain is greater than zero produces positive profit which is statistically significant. Second, the profitability of this strategy during December is significantly positive while the profitability during January is insignificant. Third, the strategy generates positive profit during the second half year while the profitability of the first half year is insignificant. These results imply that it is possible to develop investment strategy by extracting some information from the unrealized capital gains.

The impact of Production Tax Credits on the profitable production of electricity from wind in the U.S.

Energy Policy ◽  
2011 ◽  
Vol 39 (7) ◽  
pp. 4207-4214 ◽  
Author(s):  
Xi Lu ◽  
Jeremy Tchou ◽  
Michael B. McElroy ◽  
Chris P. Nielsen
Keyword(s):  
Tax Credits ◽  
Production Tax ◽  
The Impact ◽  
The U.S

GlaxoSmithKline Plc.: International Transfer Pricing and Taxation

2007 ◽  
Vol 22 (4) ◽  
pp. 749-759
Author(s):  
Mahendra R. Gujarathi
Keyword(s):  
Multinational Corporations ◽  
Intangible Assets ◽  
Transfer Pricing ◽  
Tax Credits ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
The U.S

This comprehensive case intends to develop your understanding of the complexities involved in the international transfer pricing and taxation of intangible assets. The backdrop for the case is GlaxoSmithKline's $5.2 billion settlement in 2006 with the U.S. Internal Revenue Service. You are required to provide possible rationales for the positions advocated by the Company as well as the IRS. You are also required to present calculations under different transfer pricing methods, identify the most appropriate method, compute Foreign Tax Credits for different scenarios, and suggest possible strategies for multinational corporations to reduce the odds of negative settlements with tax authorities.

scholarly journals Electrified Vehicle Technology Trends, Infrastructure Implications, and Cost Comparisons

2012 ◽  
Vol 51 (1) ◽  
Author(s):  
David P. Tuttle ◽  
Kara M. Kockelman
Keyword(s):  
Net Present Value ◽  
Standardized Test ◽  
Tax Credits ◽  
Fuel Cost ◽  
Present Value ◽  
The Past ◽  
Vehicle Technology ◽  
Power Costs ◽  
The U.S ◽  
Technology Trends

Alternatives to petroleum-based fuels for transportation are sought to address concerns over climate change and energy security. Key semiconductor, software, and battery technologies have sufficiently progressed over the past few decades to enable a mass-market-viable plug-in electric vehicle (PEV) alternative. In this paper, the various PEV architectures are described, including market availability, technologies and trends, practical ranges, battery replacement and power costs, implications for grid operations, and other developments. Manufacturers’ recently announced prices and EPA standardized test data are used (where available) to increase the accuracy of cost comparisons for competing vehicles. Results indicate that in relatively low fuel-cost regions, like the U.S., PEVs enjoy a positive discounted net present value, thanks to tax credits and assuming that the original battery does not need replacement by the owner. Even without the tax credits, PEVs offer financial payback for those residing in higher fuel-cost regions, as long as their batteries last the vehicle’s lifetime or are replaced by manufacturers (under warranty).

Reduce Extreme Economic Inequality

2018 ◽  
Author(s):  
Julia Henly ◽  
Raven Jones ◽  
Laura Lein ◽  
Jennifer Romich ◽  
Trina Shanks ◽  
...  
Keyword(s):  
Home Ownership ◽  
Economic Inequality ◽  
Well Being ◽  
Capital Gains ◽  
Access To Education ◽  
Retirement Accounts ◽  
Tax Benefits ◽  
Health And Well Being ◽  
Total Wealth ◽  
The U.S

The top 1% owns nearly half of the total wealth in the U.S, while one in five children live in poverty. The consequences for health and well-being are immeasurable. We can correct the broad inequality of wealth and income through a variety of innovative means related to wages and tax benefits associated with capital gains, retirement accounts, and home ownership. Greater lifelong access to education will also provide broader economic opportunities.

Regulation, New Venture Creation, and Resource-Advantage Theory: An Analysis of the U.S. Brewing Industry

2018 ◽  
Vol 43 (5) ◽  
pp. 999-1017 ◽  
Author(s):  
Wesley M. Friske ◽  
Miles A. Zachary
Keyword(s):  
New Ventures ◽  
Social Costs ◽  
Tax Credits ◽  
New Venture ◽  
New Venture Creation ◽  
Venture Creation ◽  
Brewing Industry ◽  
Resource Advantage Theory ◽  
The U.S ◽  
Resource Advantage

Regulation is an important means by which policymakers address social costs. However, recent research suggests that managing social costs often comes at the expense of entrepreneurial activity. We explore this duality by extending resource-advantage theory to examine the effects of excise taxes, small business tax credits and exemptions, and sales restrictions on rates of new venture creation in the U.S. brewing industry. Our longitudinal analysis of state-level brewery regulations reveals that taxes and sales restrictions have adverse but limited effects on new venture creation over time. Furthermore, tax credits and exemptions are positively associated with growth rates of new ventures.

scholarly journals Economic Consequences of Housing Speculation

2020 ◽  
Vol 33 (11) ◽  
pp. 5248-5287 ◽  
Author(s):  
Zhenyu Gao ◽  
Michael Sockin ◽  
Wei Xiong
Keyword(s):  
Housing Price ◽  
Capital Gains ◽  
Economic Consequences ◽  
Housing Construction ◽  
Household Demand ◽  
Economic Downturns ◽  
Housing Boom ◽  
Price Appreciation ◽  
State Capital ◽  
The U.S

Abstract By exploiting variation in state capital gains taxation as an instrument, we analyze the economic consequences of housing speculation during the U.S. housing boom in the 2000s. We find that housing speculation, anchored, in part, on extrapolation of past housing price changes, led not only to greater price appreciation, economic expansions, and housing construction during the boom in 2004–2006 but also to more severe economic downturns during the subsequent bust in 2007–2009. Our analysis supports supply overhang and local household demand as two key channels for transmitting these adverse effects.

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