{"title":"关于市政债券征税问题的说明","authors":"A. Nozari","doi":"10.2139/ssrn.2906850","DOIUrl":null,"url":null,"abstract":"U.S. Municipal bonds offer tax free investments to U.S. investors. Yet, they could become subject to taxation if they are purchased or sold in the secondary market. The tax rules are complex. We define four key principles that govern the taxation of municipal bonds.","PeriodicalId":373500,"journal":{"name":"EduRN: Financial Economics Education (FEN) (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A Note on Taxation of Municipal Bonds\",\"authors\":\"A. Nozari\",\"doi\":\"10.2139/ssrn.2906850\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"U.S. Municipal bonds offer tax free investments to U.S. investors. Yet, they could become subject to taxation if they are purchased or sold in the secondary market. The tax rules are complex. We define four key principles that govern the taxation of municipal bonds.\",\"PeriodicalId\":373500,\"journal\":{\"name\":\"EduRN: Financial Economics Education (FEN) (Topic)\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-11\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"EduRN: Financial Economics Education (FEN) (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.2906850\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"EduRN: Financial Economics Education (FEN) (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2906850","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
U.S. Municipal bonds offer tax free investments to U.S. investors. Yet, they could become subject to taxation if they are purchased or sold in the secondary market. The tax rules are complex. We define four key principles that govern the taxation of municipal bonds.