1160:(CRA) includes several unique guidelines for calculating individual or business capital gain. The CRA states that individuals may exclude from their capital gains calculation the following types of donations: âshares in the capital stock of a mutual fund corporation⌠prescribed debt obligations that are not linked notes, ecologically sensitive land⌠(or) a share, debt obligation, or right listed on a designated stock exchangeâ. Note that for the exclusion to be approved the donation must be to a qualified donee, and also that capital losses arising from such donations are not eligible to be excluded from an individual's reporting. The CRA states that following a capital gain, individuals may be able to either claim a reserve or claim a capital gains deduction. Individuals are eligible to claim a reserve when the capital gain does not occur as one lump-sum payment but rather a series of payments over time. In order to calculate the reserve, Canadian individuals must calculate their capital gain via the regular sale price minus cost price method, and subsequently subtract the amount of approved reserve for the year. A capital gains deduction is the second form of capital gain calculation which the CRA offers. It is âa deduction that you can claim against taxable capital gains you realized from the disposition of certain capital propertiesâ. Only residents from Canada throughout the previous year are eligible to claim the deduction, and only certain capital gains are eligible for the deduction to be applied.
1181:(HMRC) office lists certain assets which are eligible to be considered as capital gains. These include âmost personal possessions worth ÂŁ6,000 or more, apart from your carâ, property that is not considered your primary dwelling, your main dwelling if it exceeds a certain size or has been used for business, any shares that are not in an individual savings account or personal equity plan, and any business assets. HMRC also lists certain assets which are exempt from accruing capital gains, including any gains made from individual savings accounts or personal equity plans, âUK government gilts and Premium Bondsâ, and any winnings from lottery, betting or pools. HMRC states that only gains made above an individual's allowance are eligible to be taxed, and no tax is payable for individuals who accrue gains which are under their Capital Gains Tax allowance. In order to calculate an individual's capital gain, HMRC requires calculation of the gains for each asset in the relevant 12-month period, which are then summed together and finally reduced by the amount of allowable losses deduction. HMRC also states that when reporting a loss, âthe amount is deducted from the gains you made in the same tax yearâ.
1365:
as a capital gainâ and that the profit should simply be included in the individual's tax return. Similarly, if an individual sells a bond to another individual for more than, or less than, the price they paid for the bond, the ATO states that âthis profit is not treated as a capital gainâ and that the profit should simply be included in the individual's tax return. However, the United States
Internal Revenue Service (IRS) does consider profits from the redemption or sale of a bond as a capital gain. Bond capital gains are calculated in the same method as other capital gains, whereby âthe difference between the adjusted basis in the asset and the amount you realized from the sale is a capital gain or a capital lossâ.
1148:(ATO) lists three methods of calculating capital gain for Australian citizens and businesses, each one designed to lower the final resulting value of the eligible party's gain. The first is the discount method, whereby eligible individuals or super funds may reduce their stated capital gain value by 50% or 33.33% respectively. The second is the indexation method, which allows individuals and firms to apply an index factor to increase the base cost of the asset, thereby decreasing the final capital gain value. The third is the âotherâ method, and involves use of the general capital gain formula whereby the base costs of the asset are subtracted from its final sale price.
1193:(IRS) also provides guidelines on calculating capital gains. The IRS defines a capital gain or loss as âthe difference between the adjusted basis in the asset and the amount you realized from the saleâ. Capital gains are also further defined as either short term or long term. Short term capital gains occur when you hold the base asset for less than one year, while long term capital gains occur when the asset is held for over one year. Ownership dates are to be counted from the day after the date which the asset was acquired, through to the day which the asset is sold.
1169:
pay church tax. In the end the total capital gains tax is 27.82% in Baden-WĂźrttemberg and
Bavaria, and 27.99% in all other federal states. Taxes on the sale of real estate are completely different from that of stocks. If you hold the property for more than ten years, you can sell it tax-free in Germany. Similarly, you can sell the property tax-free if you lived in it yourself for at least two years. However, you pay taxes based on your personal tax rate if you don't meet any of the tax-free criteria.
1106:
1250:
986:
998:
1344:
asset rather than a consumption good has a strong influence on actual housing prices and demand. As stated by
Dusansky & Koç, âan increase in housing prices increases the demand for owner-occupied housing services. Thus, housingâs role as investment asset with its potential for capital gains dominates its role as consumption goodâ.
1168:
The German tax office levies different capital gains tax based on the asset you sold and the holding period. Taxpayers in
Germany, pay a flat 25% (2024) capital gains tax on their profits from selling the stocks plus solidarity surcharge of 5.5% (2024). If the individual is a church member, they also
1364:
Some government departments, such as the
Australian Taxation Office (ATO) do not classify gains arising from the profitable sale of a bond as a capital gain. If an individual redeems a bond for more than, or less than, the price they paid for the bond, the ATO states that this profit is ânot treated
1343:
The interlink between psychology and capital gain is also frequently seen in stocks, a concept which is similarly explored by
Dusansky & Koç. Since houses are not only consumption but often investment expenditures for families, expectations of capital gains through investing in the house as an
1135:
Capital gain is generally calculated through taking the sale price of an asset and subtracting its base cost and any incurred expenses. The resulting value will be the capital gain, or capital loss if negative. In reality, many governments provide supplementary methods of calculating capital gains
1126:
financial system circa 2000 B.C. This system introduced treasuries where citizens could deposit silver and gold for safekeeping, and also transact with other members of the economy. As such, this allowed the
Babylonians to calculate costs, sale prices and profits, and hence capital gains.
1229:
to redeem imputation credits for tax paid at the corporate level, thus reducing their tax burden. The OECD average interest income tax rate is 27%, and almost all OECD countries excluding Chile, Estonia, Israel, and Mexico tax an individual's total nominal interest income.
1121:
capital in the United States, to the development of property rights in France in 1789, and even other developments much earlier. The official beginning of a practical application of capital gain occurred with the development of the
1071:
A capital gain is only possible when the selling price of the asset is greater than the original purchase price. In the event that the purchase price exceeds the sale price, a capital loss occurs. Capital gains are often subject to
1334:
is exempt from capital gains tax. For example, the
Australian Taxation Office offers a full exemption of capital gains tax on the sale of a primary home, provided the individual or couple meets certain eligibility criteria.
1289:
within human behaviour, in which stocks which have potential to accrue a capital gain are sold too early, while stocks which are clear losers are held on for too long, thus creating greater capital losses than necessary.
1084:
system and its evolution has been described as complex and multidimensional by a variety of economic thinkers. The concept of capital gain may be considered comparable with other key economic concepts such as
1573:
1590:
1356:. The capital gain would be achieved when the selling price of the bond is higher than the cost price, and the capital loss would occur if the selling price of the bond is lower than the cost price.
1322:
existâ, investors should never realize their capital gains on stocks because it is possible to reduce the risk from a large position in a stock by âcostlessly short selling a perfect substituteâ.
1246:, contractual claims to cash or services, and items that can be sold separately for cashâ. Practical applications of this definition primarily include stocks and real estate.
1574:
https://www.ato.gov.au/General/Capital-gains-tax/Working-out-your-capital-gain-or-loss/Working-out-your-capital-gain/The-indexation-method-of-calculating-your-capital-gain/
1591:
https://www.ato.gov.au/general/capital-gains-tax/working-out-your-capital-gain-or-loss/working-out-your-capital-gain/the--other--method-of-calculating-your-capital-gain/
1958:
1330:
A capital gain may be earned through the sale of physical assets such as houses, apartments or land. In most countries however, the sale of a primary dwelling or
596:
1028:
1306:â, and thereby the optimism regarding future capital gains in a particular stock will often be the cause of the eventual increase in the stock's price.
1239:
1302:
are a key driver of actual stock price movements. In general, âasset price boom and bust cycles⌠are fueled by the belief-updating dynamics of
1217:. The OECD average dividend tax rate is 41.8%, whereby dividends are often taxed at both the corporate and individual level and categorized as
1616:
1790:
Harding, Michelle. 2013. "Taxation Of
Dividend, Interest, And Capital Gain Income". OECD Taxation Working Papers No. 19. OECD Publishing.
1424:
Piketty, Thomas (2014). "Capital in the Twenty-First
Century: A multidimensional approach to the history of capital and social classes".
1205:
recognizes three simple categories of individual capital income which are taxed by its member nations around the world. These include
1285:
to capital gain in stocks and examines how humans make choices under the threat of a potential capital loss. It reveals a pattern of
523:
1136:
for both individuals and businesses. These methods can provide taxation relief through lowering the calculated capital gain value.
1813:
Shefrin, Hersh; Statman, Meir (1985). "The Disposition to Sell Winners Too Early and Ride Losers Too Long: Theory and Evidence".
1021:
2077:
1225:
second. However, certain countries such as Australia, Chile, Mexico, and New Zealand employ imputation tax systems which allow
1521:
1201:
There are typically significant differences in the taxation of capital gains earned by individuals and corporations, and the
1497:
2092:
1269:. When one sells a stock, they would subtract the cost price from the sale price to calculate their capital gain or loss.
1093:; however, its distinguishing feature is that individuals, not just businesses, can accrue capital gains through everyday
787:
445:
2082:
1118:
837:
827:
2102:
1014:
533:
470:
403:
381:
1545:
2087:
1145:
842:
358:
31:
1314:
The lock-in effect proposes that rather than realize capital gains on stocks, investors should instead revert to
616:
303:
1190:
890:
586:
433:
272:
246:
168:
113:
782:
428:
423:
413:
108:
1253:
A visual representation of capital gain with coins, as the essential nature of capital gain is accrual of
1178:
935:
812:
606:
465:
396:
283:
241:
2047:
Black, Stephen (2011). "A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits".
1157:
915:
900:
822:
802:
757:
654:
513:
503:
475:
348:
338:
266:
1218:
965:
920:
895:
862:
566:
561:
498:
493:
251:
88:
1238:
Capital gain can only be earned on the profitable sale of assets. A former Chief Accountant of the
1061:
679:
601:
556:
551:
418:
408:
308:
118:
83:
41:
2107:
2019:
1940:
1449:
1399:
1319:
1278:
1086:
1049:
925:
885:
762:
611:
576:
363:
323:
278:
198:
153:
133:
1841:
1840:
Da Costa, Newton; Goulart, Marco; Cupertino, Cesar; MacEdo, Jurandir; Da Silva, Sergio (2013).
2060:
2056:
1987:
Dusansky, Richard; Koç, Ăaḥatay (2007). "The capital gains effect in the demand for housing".
1441:
1374:
1331:
1254:
1105:
1057:
990:
857:
724:
714:
659:
581:
455:
440:
318:
288:
218:
208:
143:
1996:
1932:
1900:
1890:
1856:
1822:
1727:
1479:
1433:
1282:
1081:
1045:
792:
767:
719:
699:
644:
621:
571:
450:
353:
343:
333:
298:
188:
138:
128:
123:
1117:
The history of capital gain in human development includes conceptualizations from pre-1865
2097:
1703:
1404:
1394:
1315:
1222:
1214:
1002:
847:
752:
709:
689:
684:
674:
669:
591:
386:
1080:
may differ between countries. The history of capital gain originates at the birth of the
1826:
1389:
1353:
1090:
955:
940:
910:
832:
694:
328:
173:
163:
93:
78:
73:
2071:
1647:
1352:
A capital gain may be earned through the sale of intangible financial assets such as
1298:
This asset pricing model details how the expectations of future capital gains in the
1286:
1266:
1077:
1065:
945:
817:
777:
649:
313:
213:
193:
1453:
1860:
1299:
867:
807:
734:
518:
293:
203:
1923:
Constantinides, George M. (1983). "Capital Market Equilibrium with Personal Tax".
1249:
1094:
1226:
950:
852:
772:
528:
261:
223:
178:
148:
103:
2000:
1384:
930:
639:
460:
391:
49:
17:
1671:
1437:
1379:
1123:
1110:
985:
970:
960:
905:
729:
664:
508:
256:
63:
1445:
1056:
which has increased in value over the holding period. An asset may include
1483:
1265:
A capital gain may be earned through the sale of financial assets such as
997:
1895:
1878:
1303:
1210:
1206:
797:
704:
158:
68:
1470:
Jenks, Jeremy C. (1964). "Chapters on the History of Money: Chapter I".
1944:
1905:
98:
1760:
1936:
1761:"Topic No. 409, Capital Gains and Losses | Internal Revenue Service"
1648:"Capital Gains Tax in Germany [Ultimate 2024 English Guide]"
1318:
substitute securities. Provided that âtax-exempt perfect substitute
1248:
1104:
1053:
183:
1568:"The Indexation Method Of Calculating Your Capital Gain". 2020.
1243:
1202:
1073:
1728:"Capital Gains Tax: what you pay it on, rates and allowances"
1704:"Capital Gains Tax: what you pay it on, rates and allowances"
1585:"The 'Other' Method Of Calculating Your Capital Gain". 2020.
1672:"Abgeltungssteuer auf Kapitalerträge wie Aktien oder Fonds"
30:"Capital Gains" redirects here. For the radio show, see
1877:
Adam, Klaus; Marcet, Albert; Beutel, Johannes (2017).
1213:, and capital gains realized through property and
1842:"The disposition effect and investor experience"
1109:Hoard of ancient gold coins reminiscent of the
1879:"Stock Price Booms and Expected Capital Gains"
1799:Schuetze, Walter. 1993. "What Is An Asset?".
1022:
8:
1498:"Calculating and paying capital gains tax"
1029:
1015:
36:
1904:
1894:
1294:Expected capital gain asset pricing model
1416:
48:
2014:
2012:
2010:
1755:
1753:
1751:
1749:
1747:
1191:United States Internal Revenue Service
1982:
1980:
1978:
1918:
1916:
1872:
1870:
1786:
1784:
1782:
1780:
1698:
1696:
1694:
1692:
1339:Efficiency in the real estate markets
1179:United Kingdom HM Revenue and Customs
27:Profit from a sale of a capital asset
7:
1641:
1639:
1637:
1611:
1609:
1607:
1605:
1603:
1601:
1599:
1465:
1463:
1827:10.1111/j.1540-6261.1985.tb05002.x
25:
1849:Journal of Banking & Finance
1426:The British Journal of Sociology
996:
984:
1861:10.1016/j.jbankfin.2012.12.007
1240:Securities Exchange Commission
1:
788:Critique of political economy
446:Critique of political economy
1959:"Your main residence - home"
838:Periodizations of capitalism
534:Simple commodity production
2124:
2020:"You and your shares 2020"
1989:Journal of Urban Economics
1646:GermanPedia (2024-02-04).
1472:Financial Analysts Journal
1146:Australian Taxation Office
843:Perspectives on capitalism
32:Capital Gains (radio show)
29:
2001:10.1016/j.jue.2006.07.008
1052:earned on the sale of an
1883:American Economic Review
1281:is a theory which links
1097:and disposal of assets.
1060:, a car, a business, or
114:Economic interventionism
1678:(in German). 2013-11-04
1438:10.1111/1468-4446.12115
783:Criticism of capitalism
2078:Accounting terminology
2049:St. Mary's Law Journal
1815:The Journal of Finance
1617:"Capital Gains â 2022"
1522:"Calculating your CGT"
1257:
1242:defined an asset as: â
1114:
813:Exploitation of labour
524:Primitive accumulation
1484:10.2469/faj.v20.n2.95
1252:
1158:Canada Revenue Agency
1108:
1076:, of which rates and
991:Capitalism portal
803:Culture of capitalism
758:Capitalist propaganda
514:Industrial Revolution
504:Commercial Revolution
2093:Fundamental analysis
1896:10.1257/aer.20140205
966:Right-libertarianism
896:Classical liberalism
863:Venture philanthropy
499:Capitalism and Islam
494:Age of Enlightenment
89:Capital accumulation
2083:Capital gains taxes
1801:Accounting Horizons
1062:intangible property
1003:Business portal
119:Economic liberalism
109:Competitive markets
2103:Technical analysis
1279:disposition effect
1273:Disposition effect
1258:
1115:
763:Capitalist realism
154:Goods and services
134:Fictitious capital
2088:Corporate finance
1375:Capital gains tax
1332:Primary residence
1197:Taxation of gains
1058:tangible property
1039:
1038:
858:Spontaneous order
828:History of theory
471:New institutional
441:Market monetarism
376:Economic theories
209:Supply and demand
144:Free price system
16:(Redirected from
2115:
2064:
2034:
2033:
2031:
2030:
2016:
2005:
2004:
1984:
1973:
1972:
1970:
1969:
1955:
1949:
1948:
1920:
1911:
1910:
1908:
1898:
1889:(8): 2352â2408.
1874:
1865:
1864:
1855:(5): 1669â1675.
1846:
1837:
1831:
1830:
1810:
1804:
1797:
1791:
1788:
1775:
1774:
1772:
1771:
1757:
1742:
1741:
1739:
1738:
1724:
1718:
1717:
1715:
1714:
1700:
1687:
1686:
1684:
1683:
1676:www.finanztip.de
1668:
1662:
1661:
1659:
1658:
1643:
1632:
1631:
1629:
1628:
1613:
1594:
1583:
1577:
1566:
1560:
1559:
1557:
1556:
1542:
1536:
1535:
1533:
1532:
1518:
1512:
1511:
1509:
1508:
1494:
1488:
1487:
1467:
1458:
1457:
1421:
1283:human psychology
1219:corporate income
1046:economic concept
1031:
1024:
1017:
1001:
1000:
989:
988:
793:Critique of work
768:Capitalist state
451:Critique of work
334:Regulated market
236:Economic systems
189:Private property
139:Financial market
129:Entrepreneurship
124:Economic surplus
37:
21:
2123:
2122:
2118:
2117:
2116:
2114:
2113:
2112:
2068:
2067:
2046:
2043:
2041:Further reading
2038:
2037:
2028:
2026:
2018:
2017:
2008:
1986:
1985:
1976:
1967:
1965:
1957:
1956:
1952:
1937:10.2307/1912150
1922:
1921:
1914:
1876:
1875:
1868:
1844:
1839:
1838:
1834:
1812:
1811:
1807:
1798:
1794:
1789:
1778:
1769:
1767:
1759:
1758:
1745:
1736:
1734:
1726:
1725:
1721:
1712:
1710:
1702:
1701:
1690:
1681:
1679:
1670:
1669:
1665:
1656:
1654:
1645:
1644:
1635:
1626:
1624:
1615:
1614:
1597:
1584:
1580:
1567:
1563:
1554:
1552:
1544:
1543:
1539:
1530:
1528:
1520:
1519:
1515:
1506:
1504:
1496:
1495:
1491:
1469:
1468:
1461:
1423:
1422:
1418:
1413:
1405:Unearned income
1395:Property income
1371:
1362:
1350:
1341:
1328:
1312:
1296:
1275:
1263:
1236:
1234:Eligible assets
1223:personal income
1211:interest income
1207:dividend income
1199:
1187:
1175:
1166:
1154:
1142:
1133:
1103:
1082:modern economic
1048:defined as the
1035:
995:
983:
976:
975:
881:
873:
872:
848:Post-capitalism
753:Anti-capitalism
748:
740:
739:
635:
627:
626:
547:
539:
538:
489:
481:
480:
377:
369:
368:
359:State-sponsored
237:
229:
228:
94:Capital markets
59:
35:
28:
23:
22:
15:
12:
11:
5:
2121:
2119:
2111:
2110:
2105:
2100:
2095:
2090:
2085:
2080:
2070:
2069:
2066:
2065:
2042:
2039:
2036:
2035:
2024:www.ato.gov.au
2006:
1995:(2): 287â298.
1974:
1963:www.ato.gov.au
1950:
1931:(3): 611â636.
1912:
1866:
1832:
1821:(3): 777â790.
1805:
1792:
1776:
1743:
1719:
1688:
1663:
1633:
1595:
1578:
1561:
1550:www.ato.gov.au
1546:"CGT discount"
1537:
1526:www.ato.gov.au
1513:
1502:www.nab.com.au
1489:
1459:
1432:(4): 736â747.
1415:
1414:
1412:
1409:
1408:
1407:
1402:
1397:
1392:
1390:Passive income
1387:
1382:
1377:
1370:
1367:
1361:
1358:
1349:
1346:
1340:
1337:
1327:
1324:
1311:
1310:Lock-in effect
1308:
1295:
1292:
1274:
1271:
1262:
1259:
1235:
1232:
1198:
1195:
1186:
1183:
1174:
1173:United Kingdom
1171:
1165:
1162:
1153:
1150:
1141:
1138:
1132:
1129:
1102:
1099:
1091:rate of return
1037:
1036:
1034:
1033:
1026:
1019:
1011:
1008:
1007:
1006:
1005:
993:
978:
977:
974:
973:
968:
963:
958:
956:Ordoliberalism
953:
948:
943:
938:
933:
928:
923:
918:
913:
908:
903:
898:
893:
888:
882:
879:
878:
875:
874:
871:
870:
865:
860:
855:
850:
845:
840:
835:
833:Market economy
830:
825:
820:
815:
810:
805:
800:
795:
790:
785:
780:
775:
770:
765:
760:
755:
749:
747:Related topics
746:
745:
742:
741:
738:
737:
732:
727:
722:
717:
712:
707:
702:
697:
692:
687:
682:
677:
672:
667:
662:
657:
652:
647:
642:
636:
633:
632:
629:
628:
625:
624:
619:
617:State monopoly
614:
609:
604:
599:
594:
589:
584:
579:
574:
569:
564:
559:
554:
548:
545:
544:
541:
540:
537:
536:
531:
526:
521:
516:
511:
506:
501:
496:
490:
487:
486:
483:
482:
479:
478:
473:
468:
463:
458:
453:
448:
443:
438:
437:
436:
431:
426:
416:
411:
406:
401:
400:
399:
389:
384:
378:
375:
374:
371:
370:
367:
366:
361:
356:
351:
346:
341:
336:
331:
326:
321:
316:
311:
306:
301:
296:
291:
286:
281:
276:
269:
264:
259:
254:
249:
244:
238:
235:
234:
231:
230:
227:
226:
221:
216:
211:
206:
201:
196:
191:
186:
181:
176:
174:Liberalization
171:
166:
164:Invisible hand
161:
156:
151:
146:
141:
136:
131:
126:
121:
116:
111:
106:
101:
96:
91:
86:
81:
79:Businessperson
76:
74:Business cycle
71:
66:
60:
57:
56:
53:
52:
46:
45:
26:
24:
18:Capital growth
14:
13:
10:
9:
6:
4:
3:
2:
2120:
2109:
2106:
2104:
2101:
2099:
2096:
2094:
2091:
2089:
2086:
2084:
2081:
2079:
2076:
2075:
2073:
2062:
2058:
2054:
2050:
2045:
2044:
2040:
2025:
2021:
2015:
2013:
2011:
2007:
2002:
1998:
1994:
1990:
1983:
1981:
1979:
1975:
1964:
1960:
1954:
1951:
1946:
1942:
1938:
1934:
1930:
1926:
1919:
1917:
1913:
1907:
1902:
1897:
1892:
1888:
1884:
1880:
1873:
1871:
1867:
1862:
1858:
1854:
1850:
1843:
1836:
1833:
1828:
1824:
1820:
1816:
1809:
1806:
1802:
1796:
1793:
1787:
1785:
1783:
1781:
1777:
1766:
1762:
1756:
1754:
1752:
1750:
1748:
1744:
1733:
1729:
1723:
1720:
1709:
1705:
1699:
1697:
1695:
1693:
1689:
1677:
1673:
1667:
1664:
1653:
1649:
1642:
1640:
1638:
1634:
1622:
1621:www.canada.ca
1618:
1612:
1610:
1608:
1606:
1604:
1602:
1600:
1596:
1592:
1588:
1582:
1579:
1575:
1571:
1565:
1562:
1551:
1547:
1541:
1538:
1527:
1523:
1517:
1514:
1503:
1499:
1493:
1490:
1485:
1481:
1477:
1473:
1466:
1464:
1460:
1455:
1451:
1447:
1443:
1439:
1435:
1431:
1427:
1420:
1417:
1410:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1372:
1368:
1366:
1359:
1357:
1355:
1347:
1345:
1338:
1336:
1333:
1325:
1323:
1321:
1317:
1316:short-selling
1309:
1307:
1305:
1301:
1293:
1291:
1288:
1287:irrationality
1284:
1280:
1272:
1270:
1268:
1260:
1256:
1251:
1247:
1245:
1241:
1233:
1231:
1228:
1224:
1220:
1216:
1212:
1208:
1204:
1196:
1194:
1192:
1185:United States
1184:
1182:
1180:
1172:
1170:
1163:
1161:
1159:
1151:
1149:
1147:
1139:
1137:
1130:
1128:
1125:
1120:
1112:
1107:
1100:
1098:
1096:
1092:
1088:
1083:
1079:
1075:
1069:
1067:
1063:
1059:
1055:
1051:
1047:
1043:
1032:
1027:
1025:
1020:
1018:
1013:
1012:
1010:
1009:
1004:
999:
994:
992:
987:
982:
981:
980:
979:
972:
969:
967:
964:
962:
959:
957:
954:
952:
949:
947:
946:Neoliberalism
944:
942:
939:
937:
934:
932:
929:
927:
924:
922:
919:
917:
914:
912:
909:
907:
904:
902:
899:
897:
894:
892:
891:Authoritarian
889:
887:
884:
883:
877:
876:
869:
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
834:
831:
829:
826:
824:
821:
819:
818:Globalization
816:
814:
811:
809:
806:
804:
801:
799:
796:
794:
791:
789:
786:
784:
781:
779:
778:Crisis theory
776:
774:
771:
769:
766:
764:
761:
759:
756:
754:
751:
750:
744:
743:
736:
733:
731:
728:
726:
723:
721:
718:
716:
713:
711:
708:
706:
703:
701:
698:
696:
693:
691:
688:
686:
683:
681:
678:
676:
673:
671:
668:
666:
663:
661:
658:
656:
653:
651:
648:
646:
643:
641:
638:
637:
634:Intellectuals
631:
630:
623:
622:Technological
620:
618:
615:
613:
610:
608:
605:
603:
600:
598:
595:
593:
590:
588:
585:
583:
580:
578:
575:
573:
570:
568:
565:
563:
560:
558:
555:
553:
550:
549:
543:
542:
535:
532:
530:
527:
525:
522:
520:
517:
515:
512:
510:
507:
505:
502:
500:
497:
495:
492:
491:
485:
484:
477:
474:
472:
469:
467:
464:
462:
459:
457:
454:
452:
449:
447:
444:
442:
439:
435:
432:
430:
427:
425:
422:
421:
420:
417:
415:
414:Institutional
412:
410:
407:
405:
402:
398:
395:
394:
393:
390:
388:
385:
383:
380:
379:
373:
372:
365:
362:
360:
357:
355:
352:
350:
347:
345:
342:
340:
337:
335:
332:
330:
327:
325:
322:
320:
317:
315:
312:
310:
307:
305:
302:
300:
297:
295:
292:
290:
287:
285:
282:
280:
277:
275:
274:
273:Laissez-faire
270:
268:
265:
263:
260:
258:
255:
253:
250:
248:
247:Authoritarian
245:
243:
240:
239:
233:
232:
225:
222:
220:
217:
215:
214:Surplus value
212:
210:
207:
205:
202:
200:
197:
195:
194:Privatization
192:
190:
187:
185:
182:
180:
177:
175:
172:
170:
167:
165:
162:
160:
157:
155:
152:
150:
147:
145:
142:
140:
137:
135:
132:
130:
127:
125:
122:
120:
117:
115:
112:
110:
107:
105:
102:
100:
97:
95:
92:
90:
87:
85:
82:
80:
77:
75:
72:
70:
67:
65:
62:
61:
55:
54:
51:
47:
43:
39:
38:
33:
19:
2052:
2048:
2027:. Retrieved
2023:
1992:
1988:
1966:. Retrieved
1962:
1953:
1928:
1925:Econometrica
1924:
1886:
1882:
1852:
1848:
1835:
1818:
1814:
1808:
1800:
1795:
1768:. Retrieved
1764:
1735:. Retrieved
1731:
1722:
1711:. Retrieved
1707:
1680:. Retrieved
1675:
1666:
1655:. Retrieved
1651:
1625:. Retrieved
1623:. 2017-06-22
1620:
1586:
1581:
1569:
1564:
1553:. Retrieved
1549:
1540:
1529:. Retrieved
1525:
1516:
1505:. Retrieved
1501:
1492:
1478:(2): 95â99.
1475:
1471:
1429:
1425:
1419:
1363:
1351:
1342:
1329:
1313:
1300:stock market
1297:
1276:
1264:
1237:
1227:corporations
1200:
1188:
1176:
1167:
1155:
1143:
1134:
1124:Babylonian's
1116:
1070:
1042:Capital gain
1041:
1040:
868:Wage slavery
808:Evergreening
519:Mercantilism
466:Neoclassical
294:Mercantilist
271:
204:Rent seeking
169:Visible hand
1906:2072/253881
1765:www.irs.gov
1652:GermanPedia
1326:Real estate
1131:Calculation
1095:acquisition
951:Objectivism
936:Libertarian
853:Speculation
773:Consumerism
607:Progressive
546:Development
529:Physiocracy
476:Supply-side
284:Libertarian
262:Free-market
242:Anglo-Saxon
224:Wage labour
179:Marginalism
149:Free market
104:Corporation
2072:Categories
2029:2023-08-24
1968:2023-08-24
1803:7 (3): 69.
1770:2023-08-24
1737:2023-08-24
1713:2023-08-24
1682:2024-04-30
1657:2024-04-30
1627:2023-08-24
1587:Ato.Gov.Au
1570:Ato.Gov.Au
1555:2023-08-24
1531:2023-08-24
1507:2023-08-24
1411:References
1385:Investment
1360:Exemptions
1320:securities
1221:first and
1111:Babylonian
1078:exemptions
931:Liberalism
916:Humanistic
901:Democratic
880:Ideologies
715:Schumpeter
461:Monetarist
392:Chartalism
339:Regulatory
314:Neoliberal
267:Humanistic
50:Capitalism
2108:Tax terms
1380:Cash flow
1304:investors
1140:Australia
971:Third Way
961:Privatism
921:Inclusive
906:Dirigisme
700:von Mises
587:Illiberal
567:Corporate
562:Community
509:Feudalism
419:Keynesian
409:Classical
252:Corporate
64:Austerity
1454:14772228
1446:25516350
1369:See also
1113:currency
1074:taxation
1064:such as
798:Cronyism
710:Rothbard
685:Marshall
670:Friedman
602:Merchant
557:Consumer
552:Advanced
387:Austrian
382:American
309:National
304:Monopoly
257:Dirigist
159:Investor
69:Business
58:Concepts
42:a series
40:Part of
2061:1858776
2055:: 113.
1945:1912150
1255:capital
1164:Germany
1101:History
926:Liberal
886:Anarcho
823:History
655:Malthus
650:Ricardo
612:Rentier
597:Marxist
577:Finance
488:Origins
456:Marxist
404:Chicago
364:Welfare
324:Private
279:Liberal
99:Company
84:Capital
2098:Profit
2059:
1943:
1732:GOV.UK
1708:GOV.UK
1452:
1444:
1400:Profit
1267:stocks
1261:Stocks
1215:shares
1152:Canada
1087:profit
1066:shares
1050:profit
1044:is an
725:Weaver
720:Veblen
695:Walras
690:Pareto
680:Keynes
582:Global
349:Social
319:Nordic
289:Market
199:Profit
1941:JSTOR
1845:(PDF)
1450:S2CID
1354:bonds
1348:Bonds
1119:slave
1054:asset
735:Coase
730:Weber
675:Hayek
640:Smith
572:Crony
434:Post-
354:State
344:Rhine
299:Mixed
219:Value
184:Money
2057:SSRN
1442:PMID
1277:The
1244:Cash
1203:OECD
1189:The
1177:The
1156:The
1144:The
1089:and
705:Rand
665:Marx
645:Mill
592:Late
424:Neo-
1997:doi
1933:doi
1901:hdl
1891:doi
1887:107
1857:doi
1823:doi
1480:doi
1434:doi
941:Neo
911:Eco
660:Say
429:New
397:MMT
329:Raw
2074::
2053:43
2051:.
2022:.
2009:^
1993:61
1991:.
1977:^
1961:.
1939:.
1929:51
1927:.
1915:^
1899:.
1885:.
1881:.
1869:^
1853:37
1851:.
1847:.
1819:40
1817:.
1779:^
1763:.
1746:^
1730:.
1706:.
1691:^
1674:.
1650:.
1636:^
1619:.
1598:^
1589:.
1572:.
1548:.
1524:.
1500:.
1476:20
1474:.
1462:^
1448:.
1440:.
1430:65
1428:.
1209:,
1068:.
44:on
2063:.
2032:.
2003:.
1999::
1971:.
1947:.
1935::
1909:.
1903::
1893::
1863:.
1859::
1829:.
1825::
1773:.
1740:.
1716:.
1685:.
1660:.
1630:.
1593:.
1576:.
1558:.
1534:.
1510:.
1486:.
1482::
1456:.
1436::
1030:e
1023:t
1016:v
34:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.