A capital gains tax cut reduces the risk sharing between investors and the government and increases stock return volatility. The tax effect on return volatility also differs depending upon the characteristics of stocks such as dividend distribution and embedded capital gains and losses. Using the Tax...
capital from redemption of capital stock【经】 由低价偿还股本所得资本 capital transfer tax资本过户税 capital gains tax资本收益税,资本增值税 证券所得税 tax on capital profit【经】 资本利得(润)税 相似单词 taxn. 1.[C,U]税,税金(+on/upon) 2.负担,压力(+on/upon) 3.(会社,团体等的)会费 v...
a由于股利收入和资本利得税率的差异,如果股东把股票股利出售,还会给他带来资本利得纳税上的好处。 As a result of dividend income and Capital gain tax rate difference, if shareholder stock dividend sell, but also can bring Capital gain to him to pay taxes on advantage.[translate]...
:Assesses the equity effects of capital gains taxes by evaluating stock price reactions on the May 1997 rate reduction in the United States. Possibility of an enhanced market value due to a reduction in the expected capital gains tax rate if a stock's returns are expected to be taxed as cap...
was exchanged for portfolio securities at fair value. The map business was left with over $l,25 million in government and municipal bonds as a reserve fund, and a potential corporate capital gains tax of over $1 million was eliminated. The remaining stockholders were left with a slightly impro...
In 2013, Congress raised the tax rate on dividends and capital gains to 20% for high-income taxpayers. In addition, some taxpayers are required to pay an additional 3.8% on their capital gains and dividends, raising the top rate to 23.8%. 6.2.3 The Fundamental Value of Stock The price ...
Whether a capital gains tax on stock-trade should be imposed in China has been one popular topic recently.Concerning its own featrues,capital gains tax is imposed on various capital gains for various investors.Capital gains tax affects all economic aspects.Therefore,it should be very careful to...
capital stock (redirected fromCapital (economics)) Thesaurus Legal Financial Encyclopedia Wikipedia capital stock n. 1.The total amount of stock authorized for issue by a corporation, including common and preferred stock. 2.The total stated or par value of the permanently invested capital of a corp...
If you hold stock or other assets for more than one year, it is taxed at the long-term capital gains rate, which is generally lower for all but the wealthiest investors. For short-term trades, you are taxed at your ordinary income level. How Do You Avoid the Capital Gains Tax? Thecap...
Prior studies of the relevance of long‐term capital gains for stock prices rely on the evidence from the 1997 tax cut in the United States. The key component of the tax‐sensitive ownership in these studies is individual ownership; its average is reported to be as high as 66.7%. The shar...