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Your search for "capital gains and losses" over the article keywords returned 6 results.

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1. capital gains taxation

Capital gains taxation is the taxation of gains or losses from owning assets, usually as part of an income tax. Typically, tax systems measure capital ...

By William Gentry. From The New Palgrave Dictionary of Economics, Second Edition, 2008

2. capital gains and losses

How capital gains and losses are distinct from income raises subtle and unresolved issues. Whereas national accountants measure income as the sum of the ...

By E. Malinvaud. From The New Palgrave Dictionary of Economics, Second Edition, 2008

3. estate and inheritance taxes

This article briefly describes features of real-life estate and inheritance taxes, economic arguments for and against these types of taxation and empirical ...

By Wojciech Kopczuk. From The New Palgrave Dictionary of Economics, Second Edition, 2008

4. bonds

A bond is commonly understood to be a debt instrument in which a borrower receives an advance of funds and contracts to make future payments of interest ...

By Donald D. Hester. From The New Palgrave Dictionary of Economics, Second Edition, 2008

5. taxation of corporate profits

Corporate profits taxes account for a relatively small share of revenues in leading industrial countries but represent a potentially important source ...

By Alan J. Auerbach. From The New Palgrave Dictionary of Economics, Second Edition, 2008

6. national income

This article emphasizes how classical, neoclassical and real Keynesian economic theories are related to accounts of national income and its distribution. ...

By Thomas K. Rymes. From The New Palgrave Dictionary of Economics, Second Edition, 2008