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- Higher Taxes for the Mass Affluent
- A multitude of recent and proposed law changes aim to raise the taxes of people like you. Here are a few key steps that could help you head off these impending tax hikes. ...
- Articles 2009-05-04
Additional Resources
- Diversification and the Taxation of Capital Gains and Losses
- Current U.S. 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 and losses....
- White papers 2003-05-06
- The Character and Determinants of Corporate Capital Gains
- This paper analyzes how corporate capital gains taxes affect the capital gain realization decisions of firms. The paper outlines the tax treatment of corporate capital gains, the consequent incentives for firms with gains and losses, the efficiency consequences of these taxes in the context of other taxes and capital market...
- White papers 2003-12-01
- Rydex S&P Equal Weight ETF and Rydex Russell Top 50 ETF Generate Zero Capital Gains Distributions in 2006
- Rydex Investments announced today that its flagship ETFs -- Rydex S&P® Equal Weight ETF (AMEX: RSP) and Rydex Russell Top 50 ETF® (AMEX: XLG) did not issue capital gains, reducing investors' potential exposure to capital gains taxes. This marks the fourth consecutive year that Rydex S&P Equal Weight ETF did...
- Research articles 2006-12-14
- IRS makes it easier to avoid incurring capital gains tax.(Internal Revenue Service new rules)(Brief Article)
- The Internal Revenue Service just made it easier for a company to avoid incurring capital gains tax when buying a new property before selling the old. There long have been common planning strategies to defer capital gains taxes when a commercial p The...
- Research articles 2001-01-08
- As Japan Considers Lowering Capital Gains, U.S. Is Yet to See the Light
- David Enke submits: As reported at MarketWatch, Japan is considering lowering capital gains and dividend taxes as a way to encourage savers to move funds from lower yielding investments back into the stock market. The plan would cut dividend and capital gains taxes, potentially for up to 10 years....
- External links 2008-08-26
- Tax Strategies: Capital Gains And Losses
- Capital gains and losses result when you sell capital assets such as stocks, bonds, options, precious metals, and other commodities. You can determine capital gains and losses by comparing the difference between the proceeds you received upon the sale of the asset and the tax basis adjusted cost of the...
- White papers 2009-01-01
- Dividend and Capital Gains Taxation in a Cross-Section of Firms
- This paper analyses the general equilibrium effects of the new view on dividend taxation. It embeds the nucleus theory of firm development into a framework of monopolistic competition with new firm creation. Dividend and capital gains taxes affect the outcome in two dimensions: First, a differential treatment of dividends and...
- White papers 2005-06-15
- Capital gains tax traps - according to the Tax Office.
- Dec 06, 2005 (Intax - ABIX via COMTEX) -- The Australian Taxation Office has prepared tips for capital gains tax CGT. They include the following advice: report net capital losses carried forward...
- Research articles 2005-12-06
- Watch investor incomes don't trip up capital gains.
- Aug 18, 2002 The Age ABIX via COMTEX -- The Australian Taxation Office can use sophisticated cross-referencing to determine if an income tax return should report capital gains. Dividend and rental income from previous years are one obvious trigger. Every capital transaction must be...
- Research articles 2002-08-18
- Zero Capital Gains Distributions for ProShares ETFs
- Michael Johnston submits: Bethesda, Maryland-based ProShares announced on Tuesday that it expects to pay zero 2009 year-end capital gains distributions on all 77 of its leveraged and inverse equity and fixed income exchange-traded funds, putting at ease any investors who had been questioning the tax efficiency of leveraged funds. “While...
- External links 2009-11-18
- Changes in the Capital Gains Tax Rates
- This paper is about changes to reporting requirements for certain 2002 forms because of changes in the capital gains tax rates. The Jobs and Growth Tax Relief Reconciliation Act of 2003 (Public Law 108-27) amended section 1h of the Internal Revenue Code to change the capital gains tax rates. As...
- White papers 2003-01-01
- Optimal Portfolio Implementation with Transactions Costs and Capital Gains Taxes
- This paper consider a multi-asset investment fund that in the absence of transactions costs and/or taxes would hold assets in constant proportions. The problem is: what trading strategy should be implemented in the presence of transactions costs and/or capital gains taxes?Article explain how high trading costs will reduce initial commitments...
- White papers 2000-12-20
- Capital gains and payouts from mutual funds.
- Capital gains and payouts from mutual funds have IRS in a bind. For '97, funds will tell shareowners what part of such payouts qualifies for the 20% top rate on gains, what is subject to the 28% maximum, etc. But funds need NOT report breakdowns to I...
- Research articles 1997-11-14
- Congress quiet on capital gains tax. (Mutual Funds).(Capital gains tax law, mutual funds analysis)(Government Activity)
- Washington is probably not going to give financial advisors much help this year with fighting capital gains taxes on clients' mutual funds. Washington is probably not going to give financial advisors much help this year with fighting capital gains taxes on clients' mutual ...
- Research articles 2002-03-18
- iShares Funds Preliminary Capital Gains Distributions
- SAN FRANCISCO -- iSharesR Funds is releasing information at this time to serve the best interests of the shareholders, by assisting them in evaluating the impact of capital gains on their tax liability. While final results of each Fund's capital gains distributions will be made public in December 2004, it...
- Research articles 2004-11-29
- The push to trim capital-gains tax
- The Push To Trim Capital-Gains Tax When Darrell Wilburn decided to start his own computer-electronics company in 1977, he waited until he was sure that Congress would enact then-pending legislation to lower the tax rate on capital gains. He knew that a lower rate would make it easier...
- Research articles 1989-07-01
- Charles A. Jaffe | Fund's capital gains put in perspective
- Here are three recent queries from the minds of fund investors: Question: I own Fidelity Magellan and read on a message board about how a lot of people are unhappy that the fund had a big capital-gains payout. I thought capital gains meant I was making money. Is this...
- Research articles 2006-06-04
- Effect of New Capital Gains Rates on Stock Options
- Should companies grant incentive stock options, instead of nonqualified stock options, now that the maximum tax rate on long-term capital gains has been reduced? Many companies are asking this question. Under the 1997 tax legislation, as a general rule, an individual's short-term capital gains (gains from the sale of...
- Research articles 1998-05-01
- Congress considers changes in capital gains and depreciation recapture
- Under current law, capital gains are taxed at a maximum rate of 15 percent. This rate is temporary and will revert to 20 per-cent as of January 1, 2011. When capital gains tax rates were reduced to 15 percent from 20 percent in 2003, the deprecia-tion recapture rate remained at...
- Research articles 2008-05-01
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