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... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > capital gains tax
... > social science subjects > economics > economic concepts > economic policy > fiscal policy > taxation > direct taxation > wealth tax > capital gains tax
... > contexts > population characteristics > socioeconomic factors > poverty > economics of poverty > fiscal policy > taxation > direct taxation > wealth tax > capital gains tax
... > contexts > population characteristics > socioeconomic factors > income > national income > government revenue > taxation > direct taxation > wealth tax > capital gains tax
... > social science subjects > business and management > finance > public finance > national income > government revenue > taxation > direct taxation > wealth tax > capital gains tax
... > social science subjects > politics and international relations > political science > ideologies > libertarianism > libertarianism and policy > taxation > direct taxation > wealth tax > capital gains tax
... > social science subjects > business and management > finance > public finance > taxation > direct taxation > wealth tax > capital gains tax
... > contexts > population characteristics > socioeconomic factors > poverty > poverty relief initiatives > wealth tax > capital gains tax
... > social science subjects > politics and international relations > political science > campaigns, elections and electoral behavior > campaigns, elections, and the law > taxes > wealth tax > capital gains tax
... > social science subjects > economics > economic concepts > taxes > wealth tax > capital gains tax
... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > taxes > wealth tax > capital gains tax
... > social science subjects > business and management > entrepreneurship > new venture management > legal issues in entrepreneurship > taxes > wealth tax > capital gains tax

Preferred term

capital gains tax  

Definition

  • A capital gain (loss) is an increase (decrease) in the value of an asset, such as that realized from the sale of stocks, bonds, precious metals, and property. Since a capital gain is an addition to economic well-being, theoretically it should be included in a comprehensive income tax base. [Source: Encyclopedia of Business in Today's World; Capital Gains Tax]

Broader concept

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URI

https://concepts.sagepub.com/social-science/concept/capital_gains_tax

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