Since the capital gains tax reduces the final return on investment it affects investment decisions.
Under capital gains tax rules, such plants are "wasting assets" and exempt from capital gains.
The consequences of higher capital gains tax rates that Mr. Buffett advocates would be even worse.
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We should abolish the capital gains tax because it effectively doubles taxes capital income.
One of the uncertainties facing taxation is how much will capital gains tax increase?
Should it be the capital gains tax rate of 15%, which is now the rule?
The capital gains tax ought to be reduced or abolished because it dampens risk-taking.
The capital gains tax has a huge impact on the rate of job creation.
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When the charity sells the stock they are exempt from paying the capital gains tax.
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Suddenly, stealthily, last month Chancellor Gerhard Schrder proposed abolishing the corporate capital gains tax.
The capital gains tax was cut to spur investment, and it does not do that.
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This means that the average capital gains tax in the OECD increases equity costs by 5.3%.
But the capital gains tax is only one layer of taxation on capital income.
Most have argued loudly that raising the capital gains tax rate would be unfair.
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Republicans want to halve the capital gains tax on the sale of all assets.
And every time the capital gains tax rate has been raised, revenue has gone down.
There should be no capital gains tax because most capital appreciation is just inflation.
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In fact, capital gains tax represents only 2 to 3% of total federal tax revenues.
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Currently, fund managers pay a capital gains tax of just 15% on their own profits.
In Hong Kong, it is 15% and 16.5% respectively with no capital gains tax.
The fiscal-cliff deal made the qualifying dividends and long-term capital gains tax rates permanent.
So the theoretical background for 28% being over the peak for capital gains tax is there.
This is Mr Brown's second change in capital gains tax in less than two years.
Romney must exuberantly defend the lower capital gains tax rate of 15% as moral, just and effective.
Obama wants to increase the capital gains tax rate from the current 15% to at least 20%.
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California took in 44% of its revenue from fewer than 10, 000 capital gains tax payers in 2000.
The capital gains tax is paid on top of the corporate income tax, not instead of it.
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This will avoid higher capital gains tax and the Medicare tax on unearned income starting next year.
The capital gains tax would increase by nearly 60%, counting the new ObamaCare taxes on investment income.
That means that capital gains tax rates would rise to 20% (from 15%) on high income taxpayers.
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