2003. "Capital Gains: Its Recent, Varied, and Growing (?) Impact on State Revenues." State Tax Notes, August 18: 497-506.Sjoquist, David and Sally Wallace. 2003. "Cap- ital Gains: Its Recent, Varied and Growing (?) Impact on State Revenues." State Tax Notes. August 18, pp. 497-...
Short-term capital gains (assets held for one year or less) are taxed as ordinary income at a rate based on the individual's tax filing status and adjusted gross income. Long-term gains (assets held for more than one year) are usually taxed at a lower rate than ordinary income tax rate...
Capital gains exposure is an assessment of the overall tax impact of gains and losses in a stock fund or other similar investment fund.
Therefore dealing with bubbles with capital gains tax not only requires imposing the tax, but also tightening policies on tax credits. Besides that the transaction cost and the return from the outside option help reduce the bubble, we also find that a low transaction cost or a small outside ...
Capital Gains Tax Rules, Tax-loss Trading, and Turn-of-the-year Returns Changes in the capital gains tax rules facing individual investors do not affect the incentives for "window dressing" by institutional investors, but they ... JAMES M. POTERBA,SCOTT J WEISBENNER - 《Journal of Finance》...
摘要: Focuses on capital gains planning. How to minimize tax liability in capital gains; Advantages of installment sales in minimizing taxation of huge capital gains; Provisions of the Congressional rule on capital gains established in 2001 in the United States....
Cost of capital effects and changes in growth expectations around U.S. cross-listings This paper examines whether cross-listing in the U.S. reduces firms鈥 costs of capital. We estimate cost of capital effects implied by market prices and an... HC Leuz - 《Journal of Financial Economics》 ...
Using panel data of over 260000 individuals, I find that the sensitivity of capital gains to taxes is decreasing over the individual life cycle. Younger individuals respond more strongly to changes in capital gains taxes than older individuals. An increase in age of 18 years decreases the lock-...
Focuses on the legislation on capital-gains tax cuts being passed by the House and Senate for 1997. How capital-gains tax cuts affect taxable investments, nondeductible IRAS and tax-deferred annuities; Why investors should favor growth stocks over income-producing stocks and bonds; Why 401(k) ...
Capital gains are the profit from selling an asset, such as a stock, mutual fund, or ETF. You may owe capital gains taxes when you realize capital gains by selling an asset. Taxes are determined by your income level and how long you held the investment before selling. Generally, the capi...