書誌事項
- タイトル別名
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- A Study on the Nature of Capital Gains Taxation : In the Wake of Quinn v. State, No. 100769-8 (Wash. Mar. 24, 2023) Regarding Capital Gains Tax in Washington State, USA
- キャピタルゲイン カゼイ ノ セイシツ ニ カンスル イチ コウサツ : ベイコク ワシントンシュウ キャピタルゲインゼイ ニ カンスル ワシントンシュウ サイコウサイ ハンケツ オ ケイキ ト シテ
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抄録
This article discusses the nature of capital gains taxation. The question of how capital gains should be taxed continues to be debated. In Japan as well, there is a need to reconsider the nature of capital gains taxation. In considering the nature of capital gains taxation, this article will focus on the Quinn v. State, No. 100769-8 (Wash. Mar. 24, 2023) regarding capital gains tax in Washington State, USA. The Quinn held that capital gains tax is an excise tax because it is levied on the sale or exchange of capital assets. After outlining the limitations on asset taxation under the Washington state tax system and providing an overview of the Washington state capital gains tax, this article will introduce the part of the Quinn that determined that the capital gains tax was an excise tax. Then, implications for Japanese law will be briefly discussed.
収録刊行物
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- 現代社会文化研究
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現代社会文化研究 78 19-36, 2024-02
新潟大学大学院現代社会文化研究科
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詳細情報 詳細情報について
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- CRID
- 1050580781965793792
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- NII書誌ID
- AN1046766X
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- HANDLE
- 10191/0002001209
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- NDL書誌ID
- 033349170
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- ISSN
- 13458485
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- 本文言語コード
- ja
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB
- NDL