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.
Recommended Citation
Alex Raskolnikov,
Reforming the Taxation of Derivatives – An Overview,
Corporate Business Taxation Monthly, Vol. 13, No. 4, p. 31, 2012; Revista Tributaria das Americas, 2010; Columbia Law & Economics Working Paper No. 372
(2010).
Available at:
https://scholarship.law.columbia.edu/faculty_scholarship/1638