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Realized capital gains
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This paper aims to investigate whether or not the disposition effect exists in the Vietnam’s stock market, and if so, which factors influence that effect. The authors employ the transaction data, which is from June 1, 2010 through June 30, 2012, of 100 customers of a securities company.
14p
danhnguyentuongvi
18-12-2018
20
0
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Overcoming the current challenges and fostering further capital market development will require efforts across a broad policy front. Significant efforts to realize this crucial agenda are underway and could be deepened further. A sine qua non is to continue to further entrench the important and hard-won gains on macro stability that Brazil has achieved in the last years, including on the fiscal responsibility and inflation targeting frameworks.
17p
hongphuocidol
04-04-2013
63
10
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The second difference has to do with the tax treatment of capital gains. In the United Kingdom, the system is simple: Investors only pay capital gains tax when they sell their shares in a fund. In the United States, however, investors face an additional form of capital gains tax. U.S. mutual funds must distribute net capital gains realized by the fund, and when they do so, their investors are liable for tax on these distributions.
134p
khanhchilam
29-03-2013
100
12
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