capital gains tax

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  • noun

Words related to capital gains tax

a tax on capital gains

References in periodicals archive ?
This is especially the case for business sectors whose profitability depends on the success of long term projects and prospects (e.g., the extractive industries); corporate taxation and capital gains taxation are only part of a tax system that can affect investment returns.
We discuss the effects of capital gains taxation on housing consumption in Section III.
These two rather obscure provisions of the IRC are often overlooked when applying the rules for capital gains taxation. Both of these provisions represent opportunities to reduce the capital gain tax due on the sale of qualified small business stock.
Both mergers & acquisitions and the issues related to company mobility could seem to fall, at first glance, outside the scope of this article and have nothing to do with capital gains taxation. No EU directive deals specifically and directly with capital gains taxation on the continent as the abovementioned directive 435 does with dividends and 49 with royalties and interest, respectively.
This is lower than earlier periods and reflects restricted availability after the change in UK capital gains taxation in April, which meant a large number of transactions took place in March, Boots said.
The resulting number is the amount that's subject to capital gains taxation -- $120,000 in this case.
WHEN the Chancellor of the Exchequer, Alistair Darling, made his pre-Budget speech in October this year, he announced plans to reform some of the current structure surrounding Capital Gains Taxation.
"They very conveniently overlooked the fact that we turned the tide in retroactive capital gains taxation," saving businesses and people who sold homes in 2002 as much as $400 million in new taxes, she said.
1202 reduced rate of capital gains taxation on the sale of qualified small business stock; and
Homeowners were able to trade-down in housing and therefore remain in housing when Congress passed legislation in 1996, which markedly raised the amount of money that could be exempted from capital gains taxation brought on by rising sales prices in homes, in general.
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.
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.
This effect increases as dividend taxation increases relative to capital gains taxation.
An implication of these findings is that changes in capital gains taxation affect firms differently depending upon the composition and preferences of their investors.