对劳动力和资本征税,必然会减少其供给。
在12月资本流入加速之际,泰国央行慌乱之下抛出了一个向短期流入资本征税的管制措施(类似于智利当年的托宾税)。
When capital inflows accelerated in December, the Bank of Thailand panicked and slapped a tax on inward portfolio investment (similar to that used in Chile).
许多高管私底下也承认,附股权益是一个灰色地带,确实应该以介于资本所得和收入所得之间的一种方式征税。
Many executives privately admit that carried interest is a grey area and should probably be taxed somewhere in between capital gains and income.
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。
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.
上周,巴西对外国资本流入重新征税,并表示此举是为了放缓投机资金导致的雷亚尔升值。
Last week Brazil reimposed a tax on inflows of foreign capital, in what it said was an attempt to slow the appreciation in the real caused by speculative money.
绝大多数的离岸金融中心都免收资本利得税和遗产税,也不对诸如利息一类的被动收入进行征税。
Most OFCs do not levy capital-gains or inheritance taxes, nor taxes on passive income such as interest.
这些国家正在考虑对流入资本进行征税。
巴西正在对涌入其债券市场的投机资本进一步征税,南韩也在阻止海外投机资本的流入。
Brazil is increasing the tax on money flooding into its bonds.South Korea cited the need to check speculative foreign capital inflows.
巴西正在对涌入其债券市场的投机资本进一步征税,南韩也在阻止海外投机资本的流入。
Brazil is increasing the tax on money flooding into its bonds. South Korea cited the need to check speculative foreign capital inflows.
除了烟酒和汽油这样毫无例外的征税目标外,资本收益税也是对象之一。
The main target, apart from obvious things like alcohol, tobacco and petrol, is likely to be capital-gains tax.
的确,Crane 100应征税货币市场基金的平均收益率只有0.07%,巴克莱资本美国总体债券指数的回报率也只有3.4%。
True, the Crane 100 index of taxable money-market funds yields an average of 0.07% and the Barclays Capital U.S. Aggregate bond index just 3.4%.
该计划将会使美国重归上世纪30年代的禁令式(而非征税)监管路线,试图通过资本金要求或征费来应对系统性风险。
In this, the US is going back to the 1930s regulatory approach of prohibition as opposed to taxation, whether by capital requirements or levies, in the attempt to address systemic risk.
这份协议还会听任这些公司提高在美国的资本开支,因为它们会有更多的现款;同时,随之而来的利润会被更轻地征税。
It would also allow them to increase capital spending in America, because they would have more ready cash; and consequent profits would be taxed more lightly.
对资本收入征税,无论在短期还是长期都不利于投资率和经济增长率的提高,长期累积效应为负。
For the Capital income tax rate, no matter in short-term or in long-term, it has a negative effect on investment rate and economic growth, so is the accumulated effect.
模型的数值分析结果表明,资本流入征税可以减少资本流入,但其效果主要取决于货币的流通速度和居民储蓄的利率弹性。
The numerical results indicate that tax on capital inflows can discourage capital inflows, and that the outcome varies according to elasticity of saving and velocity of currency circulation.
结论证明了在现有国际税收协定模式下,在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。
The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
的确,Crane 100应征税货币市场基金的平均收益率只有0.07%,巴克莱资本美国总体债券指数的回报率也只有3.4%。
True, the Crane 100 index of taxable money-market funds yields an average of 0.07% and the Barclays Capital U. S. Aggregate bond index just 3.4%.
的确,Crane 100应征税货币市场基金的平均收益率只有0.07%,巴克莱资本美国总体债券指数的回报率也只有3.4%。
True, the Crane 100 index of taxable money-market funds yields an average of 0.07% and the Barclays Capital U. S. Aggregate bond index just 3.4%.
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