This article examines the impact of taxes on investments by studying three scenarios, including buy and hold, realizing short-term losses only while deferr... TL Zivney,JP Hoban,JH Ledbetter - 《Journal of Financial Planning》 被引量: 5发表: 2002年 Trends and returns of initial public offeri...
In his fine casebook on Federal Taxation, Dean Griswold makes the amazing observation that the present system of taxing capital gains and losses" seems to present the most satisfactory solution that has yet been found."' Unfortunately, he fails to specify who isLowndes, Charles L. B...
law nets the total portfolio of realized capital gains and losses to compute capital gains taxes. Prior research, however, typically ignores the implication of this provision, i.e., the marginal tax rate for a specific gain or loss depends on the taxpayer's total portfolio of realized gains ...
"The Natural Taxation of Capital Gains and Losses When Income is Taxed," Journal of Banking and Finance, September: 471-481.Ball, R. (1984). The natural taxation of capital gains and losses when income is taxed, Journal of Banking and Finance 8, 471-481...
Taxable total profits (TTP) This is the term used for the total of all of a company’s income and gains less losses and qualifying charitable donations. This figure is the figure that the relevant tax rate will be applied to. Dividends Dividends payable ...
Long-term capital gains from the disposal of assets held for more than 2 years are subject to a 30% tax rate (i.e., a 12.8% income tax, plus a 17.2% social contribution). Short-term gains are taxed on a sliding scale from 0% to 45%, plus social contributions. Dividends paid by ...
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…to make matters worse, the administration also supports raising the top tax rate on long-term capital gains from 23.8 percent to 43.4 percent. When state capital-gains-tax rates are factored in, this would make the combined rate at or above 50 percent in many places — the highest ...
ofOF和资源税资源税费 系统标签: incomehoovertaxationtimberforestrydisposals 1/16/2015W.L.Hoover1TAXATIONOFINCOME•BasicQuestions–Determineamountofgainorloss–Determinetypeofgainorloss•Ordinary•Capital–short-term–long-term1/16/2015W.L.Hoover2CapitalGainsAdvantage•Individuals–Self-employmenttax•...
Gains and losses on the disposal of shares and securities A The UK tax system and its administration 1. The overall function and purpose of taxation in a modern economy 5. The computation of capital gains tax 6. The use of exemptions and reliefs in deferring and minimising tax liabilities ...