Greater mobility of capital relative to Labour ensured the trend towards reduced capital taxation was broadly Shared.

与劳动相关的资本流动性越大，削减资本税的趋势就越会广泛开展。

youdao

Changing the taxation of the managers will not reduce the amount of capital going to productive areas.

改变经理人的税种不会减少流向生产领域的资金总量。

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。

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

耶鲁公开课 - 金融市场课程节选

The truth obscured by this calculated deception is the multiple taxation of capital in our tax system.

FORBES: Obama's Budget: The Decline and Fall of the American Economy

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

FORBES: Dear Budget Supercommittee: It's Time To Grow Up

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

FORBES: A Decline In U.S. Startups Through the Eyes of Bruce Bartlett