Skip to main content

Capital gain

Capital gain

From Wikipedia, the free encyclopedia
Jump to navigation Jump to search
"Capital Gains" redirects here. For the radio show, see Capital Gains (radio show).

A capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the sale price exceeds the purchase price. The gain is the difference between a higher selling price and a lower purchase price.[1] Conversely, a capital loss arises if the proceeds from the sale of a capital asset are less than the purchase price.

Capital gains may also refer to a different form of profit received from an asset that refers to "investment income" in the form of cash flow or passive income that arises in relation to real assets, such as property; financial assets, such as shares/stocks or bonds; and intangible assets.

Taxation of capital gain[edit]

Most countries impose a tax on capital gains of individuals or corporations.

Exemptions and opinions on exemptions[edit]

Tax relief or exemptions may be available for capital gains in relation to holdings in certain assets such as significant common stock holdings. Reasons for such exemptions are to provide incentives for entrepreneurship, to compensate for the effects of inflation, or to avoid "double taxation".[2]

Capital gain in national income accounting[edit]

Capital gains or losses are not counted during national income accounting as they only pertain to transference of rights to shares and assets and hence do not correspond to any new production activity.[citation needed].

See also[edit]

References[edit]

  1. ^ O'Sullivan, Arthur; Sheffrin, Steven M. (2003). Economics: Principles in Action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. pp. 268, 508. ISBN 0-13-063085-3.CS1 maint: location (link)
  2. ^ "President Discusses Taking Action to Strengthen America's Economy". georgewbush-whitehouse.archives.gov. Retrieved 9 April 2018.

Further reading[edit]

  • Black, Stephen (2011). "A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits". St. Mary's Law Journal. 43: 113. SSRN 1858776.


Retrieved from "https://en.wikipedia.org/w/index.php?title=Capital_gain&oldid=930466787"

Comments

Post a Comment

Popular posts from this blog

Jacques Rancière

Image
Jacques Rancière From Wikipedia, the free encyclopedia   (Redirected from Jacques Ranciere ) Jump to navigation Jump to search French philosopher Jacques Rancière Born ( 1940-06-10 ) 10 June 1940 (age 81) Algiers , French Algeria (present-day Algiers, Algeria ) Nationality French Alma mater École Normale Supérieure Era 20th- / 21st-century philosophy Region Western philosophy School Continental philosophy Structural Marxism Institutions University of Paris VIII Main interests Political philosophy , aesthetics , philosophy of history , philosophy of education , cinema Notable ideas Theories of democracy, disagreement, the Visual, [1] "part of no part" [2] Influences Plato , Aristotle , Marx , Althusser , Foucault , Lacan , Lyotard , Badiou , Arendt , Lefort Influenced Laclau , Žižek , Critchley , Bernard Aspe , Kristin Ross , Todd May , Levi Bryant , Jodi Dean , Gabriel ...
Read more

Electronic keyboard

Image
Electronic keyboard From Wikipedia, the free encyclopedia Jump to navigation Jump to search Musical instrument "Portable keyboard" redirects here. For portable typing keyboards, see Wireless keyboard . This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed. Find sources:   "Electronic keyboard"  –  news   · newspapers   · books   · scholar   · JSTOR ( September 2020 ) ( Learn how and when to remove this template message ) Yamaha PSR-290 electronic keyboard A MIDI song played on a Casio electronic keyboard An electronic keyboard , portable keyboard , or digital keyboard is an electronic musical instrument , an electronic derivative of keyboard instruments . [1] Electronic keyboards include synthesizers , digital pianos , stage...
Read more

Wikipedia talk:WikiProject Countries/Proposal 1

Image
Wikipedia talk : WikiProject Countries/Proposal 1 From Wikipedia, the free encyclopedia < Wikipedia talk:WikiProject Countries Jump to navigation Jump to search This is a demonstration of some formatting ideas I had. Click here for the real Australia article. Australia is both the name of the world's smallest continent , and the short form of the Commonwealth of Australia . The Commonwealth of Australia is the sixth largest country in the world (geographically), the only one to occupy an entire continent, and the largest in Australasia . New Zealand is to to the southeast; Papua New Guinea , West Papua and Timor Leste to its north, and Indonesia northwest. The name 'Australia' comes from the Latin phrase terra australis incognita ("unknown southern land", see Terra Australis ). Commonwealth of Australia ( In Detail ) National motto : None Official language ...
Read more