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Capital gains and dividends

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Individual Taxes

T23-0022 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Percentile, 2032

January 11, 2023
Individual Taxes

T23-0021 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Percentile, 2032

January 11, 2023
Individual Taxes

T23-0020 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Percentile, 2026

January 11, 2023
Individual Taxes

T23-0019 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Level, 2026

January 11, 2023
Individual Taxes

T23-0018 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Percentile, 2025

January 11, 2023
Individual Taxes

T23-0017 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Level, 2025

January 11, 2023
Individual Taxes

T23-0016 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Percentile, 2023

January 11, 2023
Individual Taxes

T23-0015 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Level, 2023

January 11, 2023
Individual Taxes

T23-0014 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Percentile, 2022

January 11, 2023
Individual Taxes

T23-0013 - Distribution of Individual Income Tax on Long-Term Capital Gains and Qualified Dividends by Expanded Cash Income Level, 2022

January 11, 2023

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From The Briefing Book

From the Briefing Book

How are capital gains taxed?

December 23, 2015 by tpc-admin

Q.

How are capital gains taxed?

A.

Capital gains are profits from the sale of a capital asset, such as shares of stock, a business, a parcel of land, or a work of art. Capital gains are generally included in taxable income, but in most cases, are taxed at a lower rate.

  • Read more about How are capital gains taxed?

How might the taxation of capital gains be improved?

December 23, 2015 by tpc-admin

Q.

How might the taxation of capital gains be improved?

A.

Taxing capital gains at the same rates as ordinary income would simplify the tax system by removing major incentives for tax sheltering and other attempts to manipulate the system. This could be accomplished by taxing accrued capital gains on an annual basis.

  • Read more about How might the taxation of capital gains be improved?

What is the effect of a lower tax rate for capital gains?

December 23, 2015 by tpc-admin

Q.

What is the effect of a lower tax lower rate for capital gains?

A.

It does not appear to spur economic growth significantly. But lower rates foster tax avoidance strategies and complexity.

  • Read more about What is the effect of a lower tax rate for capital gains?

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