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2004
The capital gains tax is assessed when certain assets1 are sold at a “profit.” For example, let’s say that an individual (or corporation) bought 100 shares of stock in 1975 for $1,000 and sold the stock in 1993 for $1,500. The “profit” on the. sale is $500. If the capital gains tax is 30%,2 then the tax liability is $150 (30% of $500).
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The capital gains tax is assessed when certain assets1 are sold at a “profit.” For example, let’s say that an individual (or corporation) bought 100 shares of stock in 1975 for $1,000 and sold the stock in 1993 for $1,500. The “profit” on the. sale is $500. If the capital gains tax is 30%,2 then the tax liability is $150 (30% of $500).
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Asia-Pacific Tax Bulletin, 2012
The Taiwan Legislative Yuan passed in July 2012 amendments to the Income Tax Act and Income Basic Tax Act which will effectively resume capital gains tax on security transactions starting 2013. The last time Taiwan taxed on such capital gains was in 1989 and it lasted only a year.
M.(Michael) Wong, D.(Dennis) Lee
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The Taiwan Legislative Yuan passed in July 2012 amendments to the Income Tax Act and Income Basic Tax Act which will effectively resume capital gains tax on security transactions starting 2013. The last time Taiwan taxed on such capital gains was in 1989 and it lasted only a year.
M.(Michael) Wong, D.(Dennis) Lee
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1978
Capital gains are those arising from the disposal of capital assets. They are taxed in the United Kingdom by virtue of Part III of the Finance Act 1965, and Schedules 6–10 as amended by subsequent Income Tax Acts. The basis of the tax is the gain made from the disposal of an asset over the value that has accrued since 5 April 1965 or the date of ...
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Capital gains are those arising from the disposal of capital assets. They are taxed in the United Kingdom by virtue of Part III of the Finance Act 1965, and Schedules 6–10 as amended by subsequent Income Tax Acts. The basis of the tax is the gain made from the disposal of an asset over the value that has accrued since 5 April 1965 or the date of ...
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2019
Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Kathryn Wright +6 more
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Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Kathryn Wright +6 more
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Capital Gains Taxes and Liquidity
SSRN Electronic Journal, 2011I predict that tax-sensitive investors’ reluctance to realize capital gains in a particular stock reduces noise trading in the stock and thus decreases the stock’s liquidity. After controlling for information asymmetry, I find that over the period 1988-2008, a one standard deviation increase in the unrealized gains of institutional investors who are ...
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2017
Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Kathryn Wright +6 more
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Capital gains tax (CGT) is charged on the gain (or increase in value) which is realised when a chargeable asset is disposed of. The statute which sets out all the rules relating to this is the Taxation of Chargeable Gains Tax Act 1992 (TCGA). This chapter discusses the principles of CGT; persons liable for CGT; disposal of assets; chargeable assets ...
Kathryn Wright +6 more
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Tax Evasion and Capital Gains Taxation. [PDF]
American Economic Review, 1987 This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous studies based on individual household data.
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Capital Gains Taxes, Irreversible Investment, and Capital Structure [PDF]
, 2004 Personal taxation can be an important determinant of corporate investment and financing decisions if the marginal investor is taxed. I develop a dynamic capital budgeting model under realization-based capital gains taxation that highlights distinct cross-sectional and time-series implications.
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