DO AFTER-TAX RETURNS AFFECT MUTUAL FUND INFLOWS ...
Because most mutual fund investors face marginal tax rates on dividend and interest income, and on short-term capital gains, of between 28 and 39.6 percent, and ...
Investments & the Capital Gains Rules (00390195-4).DOCI. CAPITAL GAIN PROVISIONS ? THE RULES (IRC § 1(H)). The following rates apply to individuals, estates and trusts and generally apply to sales. NBER WORKING PAPER SERIES THE EFFECTS OF TAXES ON ...Traditionally, the individual tax rate of dividend income has been sub- stantially higher than the individual tax rate on (long-term) realized capital gains. Taxation of Capital Gains of Individuals | OECD Tax Policy StudiesIn particular, this part of the study addresses possible influences of capital gains taxation on risk-taking by individuals (portfolio allocation between safe ...
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