capital gains tax

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  • noun

Words related to capital gains tax

a tax on capital gains

References in periodicals archive ?
We discuss the effects of capital gains taxation on housing consumption in Section III.
1202 is that, in states that allow this exclusion, state capital gains taxation can be cut in half.
Capital Gains Taxation and Stock Market Activity: Evidence from IPOs.
Similarly, straight-line depreciation and capital gains taxation based on historical cost went out of kilter when inflation rose, inviting accelerated depreciation, bigger capital gains exclusions and today's movement for inflation-adjusted basis.
Don Drummond, Senior Vice President and Chief Economist, TD Bank Financial Group, predicts the elimination of the tax will give charities an even greater boost because "without any capital gains taxation, many donors will actually make money from a gift relative to what they originally paid for the stock.
After introducing the basic tax concepts, he provides chapters on structure of taxation of income, taxability of salary income, depreciation allowance, capital gains taxation, tax reliefs and tax incentives, corporate taxation and dividend income, assessment of income, and compliance and enforcement.
Under the 2009 version of the law, however, which retains a modified estate tax but handles capital gains taxation differently, inheritors would owe no taxes on those same assets.
An implication of these findings is that changes in capital gains taxation affect firms differently depending upon the composition and preferences of their investors.
Congressional debates about capital gains taxation are always conducted with a feverish religious undertone: You are either a believer in low capital gains rates or you're not.
A cash-flow tax would eliminate most of the serious distortions in the corporate tax system by eliminating capital gains taxation, replacing capitalization with expensing, and creating financial neutrality between debt and equity.
Securities houses Nomura Holdings and Daiwa Securities Group advanced on a news report that the ruling Liberal Democratic Party's tax commission is eyeing easing the planned time period of a temporary reduction in the rate of capital gains taxation on stocks and extending the reduced 10% rate to all shareholdings.
5 percent and reduced capital gains taxation that spurred investment in computer and related equipment.
1202 from capital gains taxation must be included on federal Form 6251, Line 14m, and on California Schedule P, Line 131.
Somewhere between this Identity extreme and the more evangelical mainstream, white theological supremacy closets itself in white cultural normativity, exemplified by a group like the Promise-Keepers which claims for itself an anti-racist personal intention even while many of its leaders and supporters work for rollbacks of affirmative action, cutbacks in capital gains taxation, an end to minority-based political districting, the abolition of welfare, the privatization of prisons, etc.
For instance, Allen Sinai, chief global economist at Lehman Brothers, has estimated that a reduction in capital gains taxation would raise real and nominal gross domestic product by increasing capital spending and capital formation and, thereby, boost future government revenues.