نتایج جستجو برای: capital gains tax

تعداد نتایج: 150173  

Journal: :South African Journal of Economic and Management Sciences 2014

2012
Min Dai Hong Liu Yifei Zhong

We propose an optimal consumption and investment model with asymmetric longterm/short-term tax rates for a small investor. We also consider both the case where an investor can get full tax rebate for capital losses and the case where the investor can only carry over capital losses. The full rebate case is a better model for low income investors while the carry over case is more suited for wealt...

Journal: :African Journal of Business Management 2012

2008
Margaret Hwang Smith Gary Smith

Monte Carlo simulations are used to demonstrate that a very attractive tax-based trading strategy is to realize all capital losses, using excess losses to offset realized gains to rebalance the portfolio. This strategy increases the mean and median return by taking advantage of the tax-deductibility of losses, and mitigates risk by allowing low-cost portfolio rebalancing. This portfolio rebalan...

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