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Some Options for Taxation of Income from Financial Instruments in the Context of the Qualitative Characteristics of the Tax System
[Некоторые Параметры Налогообложения Доходов От Операций С Финансовыми Инструментами В Контексте Качественных Характеристик Налоговой Системы]

Author

Listed:
  • Malinina, Tatiana (Малинина, Татьяна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA), Gaidar Institute for Economic Policy)

Abstract

The author analyses the Russian experience of the large-scale changes in tax legislation in the years 2010–2011 forming the basis for current tax regime for income from financial instruments in the context of neutrality and efficiency of the tax system.

Suggested Citation

  • Malinina, Tatiana (Малинина, Татьяна), 2016. "Some Options for Taxation of Income from Financial Instruments in the Context of the Qualitative Characteristics of the Tax System [Некоторые Параметры Налогообложения Доходов От Операций С Финансо," Working Papers 1445, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:1445
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    References listed on IDEAS

    as
    1. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
    2. Xiangrong Yin & R. Dennis Cook, 2002. "Dimension reduction for the conditional kth moment in regression," Journal of the Royal Statistical Society Series B, Royal Statistical Society, vol. 64(2), pages 159-175, May.
    3. Dr. Renate Ortlieb & Prof. Dr. Klaus Bendel & Prof. Dr. Wenzel Matiaske & Prof. Dr. Florian Schramm & Ingo Weller, 2003. "Zufriedenheit mit Einrichtungen der stationären Altenhilfe. Ergebnisse mit dem PPSQ-SC (Paderborn Patient Satisfaction Questionnaire - (In)Station Care)," Work Report 004, Werkstatt für Organisations- und Personalforschung.
    4. Carciofi, Ricardo, 1997. "The public sector's role in Latin American development," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Income taxation; Financial instruments; Tax neutrality; Tax efficiency;
    All these keywords.

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