Many of the super-rich see virtually all their income as capital gains, and capital gains are taxed at a much lower rate—15 percent—than ordinary income.

实际上，很多超级富豪认为他们的收入来自资本增值，而资本增值收入的税率比普通收入的税率还低，仅为15%。

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Labor market structures, however, may prevent convergence of the Shared income, with those countries showing a lower wage rate and consequent inflow of international capital.

然而，不同的劳动力市场结构却成为工资收入趋同的阻碍因素，表现为较低的工资率和国际资本流入。

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Through the method of mathematical analysis, under some certain prerequisites, the conclusion is came that there is a most reasonable capital struture, which leads to the best net assets income rate.

用数学分析的方法，在一定设定条件下，得出了使净资产收益率最大的最优资本结构存在的结论，并提出了寻求最优资本结构的途径。

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We believe they are important enough to overwhelm the negatives of the tax rate increases on income, capital gains and dividends, and they create an important foundation for equity gains in 2013.

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But a good slice of the blame for the housing boom must go to the Howard government which, in effect, slashed the tax rate on capital gains to half the top rate of income tax, luring a mountain of speculative money into property.

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Last year's budget agreement tacked an additional six months onto the time an individual must hold a financial asset in order to have the lower capital gains rate applied instead of the regular income tax rate.

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