The capital-gains inclusion rate hasn’t been this high in decades in Canada. The government expects the hike to generate $6.9 billion in the current fiscal year, partly because some investors and businesses will rush to sell ahead of a June 25 deadline to avoid the higher tax rate. Articl...
In addition, the new operating unit will allow Midas to repatriate an additional $1 million per year in funds that have been tied up in the developing country by capital controls. If Midas applies a discount rate of 10 percent to operating cash flows and 6 percent to the funds that will ...
In 1963, the concept “human asset accounting” was used to describe the inclusion of people in financial accounts, recognizing the potential worth of businesses and fixed assets [2]. The term intellectual capital was coined by an economist, who described it as the result of intellectual action...
First, the term ‘diversity at work’ does not refer to practices (or the quality of the practices) that promote the integration, inclusion or involvement of people from various (social or ethnic) backgrounds. The term ‘gender diversity’ does not refer to differences between a person’s ...
Subscribe to Gains Pains & Capital! Best Regards Graham Summers, MBA Chief Market Strategist Share: Is Inflation About to Come Roaring Back? By Graham Summers, MBA | Chief Market Strategist Has inflation been slain? According to the official data, the answer is “maybe” at best, but most ...
"The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion." Working paper, University of North Carolina, 2001.Blouin, Jennifer, Jana Raedy, and Douglas Shackelford, 2000, The impact of capital gains taxes on stock price reactions to S&P 500 inclusion, National Bureau of...
Financial inclusion has become an increasingly important part of the Reserve Bank’s policy agenda in our capacity as a Council of Financial Regulator member and our own Te Ao Māori strategy. The Strategy helps to guide the bank in understanding the unique prospects of the Māori economy, how ...
function and calibrates TFP to match the SSP2 baseline trajectory, so that the baseline GDP path with and without the inclusion of natural capital is not affected. The global valueStis obtained by the regional sum of nNc,tand takes into account damages computed on the basis of the preceding ...
Therefore, the net DPI comes out to approximately 2.0x. In contrast, calculating the net TVPI is conceptually similar, but the notable difference is the inclusion of the residual value – which we’ll assume to be $40 million. Net TVPI = ($180 million + $40 million – $10 million) ÷...
TP excludes so-called "human capital," because it lacks some features of true capital (ability to be traded in a market, inclusion in national accounts as investment), unless it's in the form of slaves.The distribution of capital is far more unequal than that of income. Even the ...