Document Type

Working Paper

Publication Date

2010

Center/Program

The Charles Evans Gerber Transactional Studies Center

Center/Program

Center for Contract and Economic Organization

Abstract

This brief essay outlines three benchmarks for evaluating alternative ways of taxing capital income, summarizes anticipatory, retroactive, and accrual-based proposals for reforming the taxation of derivatives, and offers guidelines for evaluating more limited reforms. It is intended as an introduction to key concepts, tensions, and ideas for reforming the taxation of financial instruments.

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