A New Realized Capital Gains Tax at the Time of Death

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概要

• 論文の詳細を見る

• The purpose of this paper is to examine the advantages and problems or realized capital gains tax at the time of death "roposed by Iwata and Hatta (2003), and to present a new method of realized capital gains taxation. Ag realized capital gains tax at the time of death" is a system that approves of deferring the payment of capital gains tax on residential property with no interest until death, it is not neutral regarding land sale if the projected time of the landowner and that of the buyer are different."a new realized capital gains tax at the time of death" is a tax imposing a higher tax rate on gains held for longer periods of time, it can eliminate the lock-in effect of realized capital gains tax, and can also make it possible for an elderly person to allocate the funds from selling the real estate to retirement living funds.

• Association of Urban Housing Sciencesの論文

著者

• 青野 勝広

  松山大学経済学部

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• A New Realized Capital Gains Tax at the Time of Death

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