AN INVESTIGATION OF CAPITAL GAIN TAX

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TAGHAVI MAHDI; DARVISHI BAGHER; SHAHIKI TASH M.N.

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Paper Information

Journal: Journal of Tax Research Year:2010 | Volume:NEW SERIES - 17 | Issue:7 (55) Page(s): 121-153

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Title

AN INVESTIGATION OF CAPITAL GAIN TAX

Author(s)

TAGHAVI MAHDI | DARVISHI BAGHER | SHAHIKI TASH M.N. | Issue Writer Certificate

Keywords

CAPITAL GAIN TAXQ2

CROSS-COUNTRIES EXPERIENCESQ3

TAX RATESQ3

EXEMPTIONSQ3

Abstract

Although the Iranian tax system has been trying to make some tax reforms including the introduction of VAT system and despite the fact that there have already been some important tax reforms, many structural problems with the Iranian taxation system still remain. In order to make structural tax reforms aimed at improving the current status of the Iranian tax system, we may apply two different approaches: first, introducing new tax categories, and second, improving the performance of existing tax bases. The present paper is, first of all, aimed at exploring theoretical and applied issues relevant to capital gains, and then involves itself in studying the economic impacts of this tax category followed by investigating other countries’ experiences in relation to CGT. The findings obtained indelicate that in order to establish a CGT system in Iran, we are required to take into consideration such fundamental issues as real/unreal gains, longterm/ short-term gains, adjustments made on the bases of inflation rates and depreciation of the acquired gains, the difference between capital gains and individuals’ ordinary incomes, and the way you may treat capital losses as opposed to capital gains. As for CGT economical impacts, the findings obtained show that the introduction of such a tax category may influence such economical variables as investment, savings, companies’ fiscal policies, the families assets combination, capital costs, the demands for assets, and the number of exchanges of assets. The efficiency of CGT in respect of having desirable impacts on some of the abovementioned variables is ultimately a function of different methods applied to the introduction of this tax category.

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APA: Copy

TAGHAVI, MAHDI, DARVISHI, BAGHER, & SHAHIKI TASH, M.N.. (2010). AN INVESTIGATION OF CAPITAL GAIN TAX. TAX JOURNAL, NEW SERIES - 17(7 (55)), 121-153. SID. https://sid.ir/paper/89662/en

Vancouver: Copy

TAGHAVI MAHDI, DARVISHI BAGHER, SHAHIKI TASH M.N.. AN INVESTIGATION OF CAPITAL GAIN TAX. TAX JOURNAL[Internet]. 2010;NEW SERIES - 17(7 (55)):121-153. Available from: https://sid.ir/paper/89662/en

IEEE: Copy

MAHDI TAGHAVI, BAGHER DARVISHI, and M.N. SHAHIKI TASH, “AN INVESTIGATION OF CAPITAL GAIN TAX,” TAX JOURNAL, vol. NEW SERIES - 17, no. 7 (55), pp. 121–153, 2010, [Online]. Available: https://sid.ir/paper/89662/en

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