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Capital gains and dividends

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Logo of the bankrupt cryptocurrency exchange FTX
Individual Taxes

The FTX Debacle Could Alter the Crypto Policy Landscape

November 21, 2022 –
The multi-billion-dollar collapse of cryptocurrency exchange FTX has raised important questions about the framework government is relying on to collect taxes from crypto investors ...
Individual Taxes

Taxing Capital Gains at Death at A Higher Rate Than During Life

May 13, 2022 –
President Joe Biden and Senate Finance Committee Chair Ron Wyden (D-OR) have proposed different ways to tax unrealized capital gains every year. Their shared goal...
AP Photo: Jordan Strauss
Individual Taxes

Only The Rich Can Play: A Cautionary Tale Of Who Really Benefits From Tax Subsidies

December 1, 2021 –
A prediction: When Congress finally passes the Build Back Better bill, Hill leaders will quietly slip in at least one obscure, last-minute tax break to...
Individual Taxes

Crypto Tax Provision May Prompt Investors to Push Industry for More Compliance Help

October 7, 2021 –
The congressional debate over new tax compliance measures for cryptocurrency investors has primarily focused on two issues—the potential to raise new revenue and what parts...
Individual Taxes

Was The Senate’s Heated Crypto Tax Reporting Debate Much Ado About Nothing?

September 10, 2021 –
When Congress debates major legislation, the public often focuses on a single narrow issue—one frequently irrelevant to the main point of the bill. It happened...
Individual Taxes

Understanding the Heated Debate Over Cryptocurrencies and Tax Compliance

August 10, 2021 –
Even close followers of tax news may have been caught off guard when compliance for cryptocurrencies became the hot topic in the Senate’s debate over...
Individual Taxes

A New Study Suggests Congress Could Raise Money By Increasing Capital Gains Tax Rates To 47 Percent. But There Is A Catch

September 16, 2020 –
Democratic presidential candidate Joe Biden has proposed raising tax rates on long-term capital gains income for the highest-income investors.

Would Wealth Taxes Solve Wealth Inequality?

January 15, 2020 –
Democracies become oligarchies when wealth is too concentrated. So begins a letter by Berkeley economists Emmanuel Saez and Gabriel Zucman about presidential candidate Bernie Sanders’...
Campaigns, Proposals, and Reforms

Three Largely Ignored Tax Policy Issues When Taxing The Wealthy

January 8, 2020 –
The current debate over wealth taxes mostly focuses on whether the very rich are undertaxed, but gives little attention to the most efficient and fairest...
Individual Taxes

Don't Try To Mark To Market Capital Gains. Tax Unrealized Gains At Death Instead

November 21, 2019 –
Wealth taxation by other means

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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?

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?

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