capital gains tax

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a tax on capital gains

References in periodicals archive ?
"Since only very few face capital gains taxes, it would not be right to adjust the tax rate on stock transactions," it said in the response paper.
If we look at the different scenarios for capital gains taxes (and this not meant to be a political commentary), the only way that federal capital gains taxes will stay at 15 percent is if, 1) Romney wins the election, and, 2) the House and Senate are both controlled by the Republicans, and, 3) Obamacare is repealed, and, 4) the Bush tax cuts remain in effect.
While business interests argue that lower taxes on capital gains leads to more private-sector investment, opponents have consistently argued that because Oregon relies so heavily on income taxes for its budget, it can't afford to give any breaks on capital gains taxes, which are expected to generate around $800 million in the coming biennium.
In general, when the inflation rate is moderate, capital gains taxes lead to an increase in rents, an increase in the home-ownership rate, a small reduction in number of large houses in the economy, and an increase in the net foreign asset position.
But the IRS issued on October 17, 2006, proposed regulations--IR-2006-161--that would for all intents and purposes "kill" the use of PATs to defer capital gains taxes on the sale of an appreciated asset by applying the same rule to exchanges for both private annuities and commercial annuities.
When capital gain tax rates rose from 20% to 28%, there was a rise in capital gains taxes collected, from 4.22% of GDP in 1985 to 7.6% in 1986 (before the rate increase was effective); it then fell to 3.2% of GDP in 1987.
Thus, it is an empirical question whether changes in capital gains taxes affect share prices.
At the same time, the maximum tax rate on selling land--when all the capital gains taxes, land transactions taxes, and assorted other taxes are included--can reach as high as 80 percent.
Based on tax capitalization theory that predicts stock prices should reflect investor-level capital gains taxes, LMM hypothesize that dividend-paying stocks and stocks with a longer expected holding period have a less positive reaction to the surprise announcement of the rate reduction.
The difference between the sale price and the property's fair market value can be deducted, offsetting capital gains taxes incurred by selling the property.
This would permit the estate to reduce the value by the amount of the capital gains taxes it would pay on the sale of the assets.
Capital gains taxes should be simplified by establishing a single long-term holding period for all types of assets and eliminating multiple preferential rates.
Commissioner,[1] the Tax Court found that the gift tax value of stock in a closely-held corporation should not be discounted to reflect capital gains taxes that would be owed if real estate owned by the corporation were sold.
We know that capital gains taxes have been reduced, but there is disagreement, even among experts, as to how much.