haku: @indexterm FINANCIAL INNOVATION / yhteensä: 190
viite: 5 / 190
| Tekijä: | Warren, A. C. Jr. |
| Otsikko: | US income taxation of new financial products |
| Lehti: | Journal of Public Economics
2004 : APR, VOL. 88:5, p. 899-923 |
| Asiasana: | Income tax Company taxation Products Options Financial innovation USA |
| Kieli: | eng |
| Tiivistelmä: | This paper discesses the response of the US federal income tax to financial innovation. The principal tax law responses to innovative products have been: (1) transactional analysis, which aggregates or disaggregates new transactions to conform them to existing legal categories, (2) taxation of changes in market value, rather than realization events, (3) taxation based on an assumed formula, and (4) anti-avoidance administrative approaches. |
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