Another View: It’s Time to Invest in America
Bill George, a Harvard business professor, argues that the government needs to provide incentives for businesses to invest in America.
View ArticleAn Addition to the List of Tax Loopholes
Day traders and speculators who quickly buy and sell futures contracts have been receiving more favorable tax treatment than those who trade stocks.
View ArticleCarried Interest Tax Break Comes Under Fire Again
The White House wants to raise the tax rate on carried interest income, which private equity and hedge fund managers are paid as part of their compensation.
View ArticleWhite House Rankles Wall Street With Enterprise Value Tax
The tax plan for jobs bill has a provision that would tax the profits from the sale of an investment-management partnership at ordinary income rates of 35 percent.
View ArticleNew Buffett Manager Gets Higher Taxes and Less Pay, by Choice
Ted Weschler, a rich hedge fund manager, took a pay cut to work for Berkshire Hathaway and says he’s happy about it.
View ArticleThe Right Way to Increase Taxes
Broadening the tax base is a better way to address inequality than increasing marginal tax rates, the author writes.
View Article‘Tax Extenders’ That Slip Under the Radar
Consider the special provision for “qualified small business stock,” which provides a zero percent tax rate on capital gains from certain investments. A better name would be the “angel investor loophole.”
View ArticleWith Tax Advantages Looking Shaky, Private Equity Seeks a New Path
The private equity industry is discussing how to respond to a new reality: its long-held tax advantages are likely to disappear.
View ArticleWhy Carried Interest Is a Capital Gain
Little discussion has focused on how carried interest actually functions and why it was treated as a long-term capital gain in the first place, the author writes.
View ArticlePuerto Rico Creates Tax Shelters in Appeal to the Rich
The island has created tax breaks for interest, dividends and capital gains in an effort to lure affluent American executives from the mainland.
View ArticleTaxes Won’t Kill Bitcoin, but Tax Reporting Might
In the Standard Deduction column, Victor Fleischer examines how the I.R.S. expects individuals and businesses to treat Bitcoins for tax purposes.
View ArticleWhy Hedge Funds Don’t Worry About Carried Interest Tax Rules
Hedge fund managers don't benefit from the carried interest tax advantage that are the focus of proposed legislation, Victor Fleischer writes in the Standard Deduction column. Instead, many use...
View ArticleHow Obama Can Increase Taxes on Carried Interest
The White House has the legal authority to change the carried interest tax treatment of fund managers without consulting Congress, Victor Fleischer writes in the Standard Deduction column.
View ArticleBoth Sides Gain in Buffett-Duracell Deal
The one drawback for Procter & Gamble is that it is losing a longtime shareholder, Robert Cyran and Kevin Allison of Reuters Breakingviews write.
View Article8 Tax Loopholes the Obama Administration Could Close
The Treasury Department has the legal authority to close some tax loopholes that Congress did not intend, writes Victor Fleischer in the Standard Deduction column.
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