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  4. Capital gains and dividends

Capital gains and dividends

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Individual Taxes

Returns of Itemizers by Marital Status

Sources of income, adjustments, and itemized deductions for returns with itemized deductions, by marital status.

Individual Taxes

Capital Gain Income

Short and long term capital income for all individual income tax returns, by AGI.

State and Local Issues

Interest and Dividend Income

Taxable and tax-exempt interest and dividend income, by AGI.

Individual Taxes

Historical Capital Gains and Taxes

Amounts of realized capital gains, taxes paid, average effective tax rates, and maximum tax rate on long-term capital gains, for tax years 1954 to 2014. Data unavailable for recent years.

Individual Taxes

Historical Sources of Income and Tax Items

Business Taxes

OECD Taxation of Dividend Income

State and Local Issues

State Treatment of Capital Gains and Losses

Individual Taxes

Holdings of Stock

Direct and indirect family holdings of stock, by selected characteristics of families, for survey years.

Individual Taxes

Unrealized Capital Gains

Family holdings of unrealized capital gains, by types of asset and selected characteristics of families, for survey years. See spreadsheet for all years.

From The Briefing Book

From the Briefing Book

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?

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?

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?

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