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Besides, the current system not only "helps block speculative trading," but also countries such as the U.K., France and Italy impose both transaction and capital gains taxes.
To the extent that the Bush tax cuts are allowed to remain in effect and Obamacare is not repealed, capital gains taxes will escalate to 18.8 percent as Obamacare contains an imbedded automatic 3.8 percent increase in capital gains taxes to help fund the program.
John Kitzhaber's budget included $25 million in cuts to capital gains taxes if those funds are reinvested into Oregon businesses.
Almost no countries apply capital gains taxes to owner-occupied housing, for a variety of economic and political reasons.
By gifting a highly appreciated asset to a CRT, a client can enjoy a current income tax deduction and a reduction in capital gains taxes over time (neither of which was a benefit of a PAT).
In general, the preliminary evidence suggests that capital gains taxes affect equity prices and may contribute to short-term departures from fundamental prices.
The combination of low holding taxes and high capital gains taxes creates perverse incentives.
LMM's contribution relates to the capitalization of investor-level capital gains taxes into share prices.
The conservation easement decreased his capital gains taxes brought by the Des Moines sale by $25,000 in the first year alone.
The taxpayers in all of these cases requested a reduction in stock value equal to the full amount of the capital gains taxes that would have been due upon liquidation of the respective corporations.
Capital gains taxes affect investment decisions and can reduce the amount of capital available for higher risk potential.
If the same couple donated $10,000 worth of appreciated securities that had a cost basis of $2,000, their "cost" of the gift would still be only $7,200, but because donations of appreciated securities are deductible at their full fair-market value without accruing any capital gains taxes, the couple would also have avoided paying capital gains taxes on the stock's $8,000 appreciation.