Management And Accounting Web

Capital Gains Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Capital Main Page

Alderman, C. W. and J. K. Alderman. 1977. The impact of inflation on the taxation of capital gains and losses. Management Accounting (December): 53-56.

Arnett, H. E. 1965. Application of the capital gains and losses concept in practice. The Accounting Review (January): 54-64.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2004. The effect of shareholder-level capital gains taxes on acquisition structure. The Accounting Review (October): 859-887.

Blouin, J., L. Hail and M. H. Yetman. 2009. Capital gains taxes, pricing spreads, and arbitrage: Evidence from cross-listed firms in the U.S. The Accounting Review (September): 1321-1361.

Blouin, J. L., J. S. Raedy and D. A. Shackelford. 2003. Capital gains taxes and equity trading: Empirical evidence. Journal of Accounting Research (September): 611-651.

Brief, R. P. 1968. Depreciation theory and capital gains. Journal of Accounting Research (Spring): 149-152.

Brief, R. P. and J. Owen. 1968. Depreciation and capital gains: A new approach. The Accounting Review (April): 367-372.

Collins, J. H. and D. Kemsley. 2000. Capital gains and dividend taxes in firm valuation: Evidence of triple taxation. The Accounting Review (October): 405-427.

Colwell, S. M. 2013. The qualified dividend multiplier effect. Journal of Accountancy (September): 68. (Taxpayers can save on qualified dividends and long-term capital gains).

Ford, A. and Z. Wiebe. 2015. Financing for college with the Uniform Transfers to Minors Act: Make the zero rate for qualified dividends and net capital gain work toward building a college fund. Journal of Accountancy (July): 56-61.

Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.

Lowenthal, F. 1981. A decision model for the alternative tax on capital gains. The Accounting Review (April): 390-394.

May, G. O. 1922. Taxation of capital gains. Journal of Accountancy (November): 321-333.

May, G. O. 1922. The taxation of capital gains. Harvard Business Review (October): 11-18.

Meade, J. A. 1990. The impact of different capital gains tax regimes on the lock-in effect and new risky investment decisions. The Accounting Review (April): 406-431.

Miller, P. B. W. 1979. Taxing capital gains with price indexes. Management Accounting (January): 50-52.

Nelson, O. S. 1951. Capital gains from price level increases. The Accounting Review (January): 31-32.

Nichols, N. B., J. O. Everett and R. Boley. 1999. Instructional resources for tax education: Communicating the complexities of capital gains for individuals after the 1997 and 1998 tax acts. Issues in Accounting Education (February): 117-143.

Ricketts, R. C. 1990. Do we really need special tax relief for capital gains? Accounting Horizons (September): 43-49.

Roberts, D. J. 2017. Uncertain tax consequences with IRC 1234A. Strategic Finance (June): 17-18. (Capital gain or loss?).

Seida, J. A. and W. F. Wempe. 2000. Do capital gain tax rate increases affect individual investors’ trading decisions? Journal of Accounting and Economics (August): 33-57.

Sikes, S. A. and R. E. Verrecchia. 2012. Capital gains taxes and expected rates of return. The Accounting Review (May): 1067-1086.

Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139.

Swan, P. L. 1994. The taxation of capital gains when the cash component of income is taxed. Abacus 30(2): 160-174.

Weathers, P. S. and J. E. Havens. 2007. Home free. Journal of Accountancy (January): 40-42. (Related to capital gains on home sales).

Williams, M. G., J. S. Hughes and C. B. Levine. 2010. Influence of capital gains tax policy on credibility of unverified disclosures. The Accounting Review (March): 719-743.