However, that all changed in 2003 with the Jobs and Growth tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15% — the same rate that capital gains are taxed.

但在2003年这些都变了，2003年颁布的《就业与进一步减税协调法案》，将股利的税率减至15%，与资本收益的征税率相同。

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The House has passed a bill this past week that would change the taxation of carried interest from capital gains treatment to ordinary income treatment.

上周白宫通过了一项法案，将附带收益的税种从资本升增值变为普通收入来对待。

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Capital gains and losses frequently take place, and there is a need to clarify some of their basic aspects though China has not formally laid down taxation measures on capital gains.

资本利得和利亏经常发生，虽然到目前为止我国还没有明确的制定资本利得方面的税收措施，但是有必要明确资本利得和利亏的一些基本方面。

youdao

However, that all changed in 2003 with the Jobs and Growth Tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15%-- the same rate that capital gains are taxed.

但在2003年这些都变了,2003年颁布的《就业与进一步减税协调法案》,将股利的税率减至15%,与资本收益的征税率相同

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This belief in low or zero taxation of capital gains is often attributed to believers in so-called supply-side economics.

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Moving beyond Sarbanes-Oxley which is a modern mistake, we can then look at taxation, specifically the taxation of capital gains.

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Taxation of capital gains is legally deferred in a charitable remainder trust.

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