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Title: | Capital taxes in Malta, with special reference to the capital gains tax |
Authors: | Fenech, Moira (1994) |
Keywords: | Taxation -- Malta Capital gains tax -- Malta Economics -- Malta |
Issue Date: | 1994 |
Citation: | Fenech, M. (1994). Capital taxes in Malta, with special reference to the capital gains tax (Bachelor's dissertation). |
Abstract: | In November 1992, the death and donation duty was repealed and a capital gains tax was introduced. This dissertation investigates the economic effects of these fiscal measures. The opening chapter reviews the economic theory of capital taxes. The impact of both the death and donation duties and of the capital gains tax on the equity, equality and efficiency criteria is compared. Chapter 2 investigates the history of capital taxes in Malta - from the Succession and Donation Duties Ordinance 1918 to the fiscal measures implemented in November 1992. Chapter 3 evaluates the economic effects of the repeal of the death and donation duty and the introduction of the capital gains tax. Finally, a set of recommendations for the revision of the capital gains tax is presented. These amendments should foster more efficiency, equality and equity in our capital tax system. |
Description: | B.A.(HONS)ECONOMICS |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/83390 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAEco - 1971-2010 |
Files in This Item:
File | Description | Size | Format | |
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B.A.(HONS)ECONOMICS_Fenech_Moira_1994.PDF Restricted Access | 2.86 MB | Adobe PDF | View/Open Request a copy |
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