That's sending major indexes lower on the final day of trading as investors lock in gains, or sell underperforming stocks to reap a tax benefit.

美国股市三大股市在全年最后一个交易日开盘走低，投资者锁定利润，出售表现不佳的个股，以获取税收优惠。

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America's financial activity may somehow be reflecting trading gains, which should not be counted as income.

美国的金融活动可能某种程度上反映出交易收益的增加。其不能被记为收入。

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By contrast, because of the huge debts piled up by "fiscal stimulus" schemes, Japan felt compelled to add new taxes on consumer spending, land, securities trading and capital gains.

形成鲜明对比的是，在因“财政刺激”计划而导致的巨额债务的重压下，日本不得不对消费者开支、土地、证券交易和资本受益方面增加新税种。

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The income from taxable Build America Bonds is subject to it, however, as would be capital gains from trading munis.

WSJ: Are You Ready for the New Investment Tax?

In its continuing litigation, the CFTC seeks a civil monetary penalty, restitution, disgorgement of ill-gotten gains, trading and registration bans, and preliminary and permanent injunctions against further violations of the federal commodities laws, as charged.

FORBES: How Safe are Your Savings? Commodity Pools Can Be Toxic Waters

One case in point: According to a study by the Indian Institute of Management, potato farmers in the potato-growing states of Uttar Pradesh and West Bengal have realized 25% price gains since trading in potato futures began in 2006.

FORBES: Exchange For Good