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youtkr · 2023年08月09日

earned income 是什么

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NO.PZ201805280100000104

问题如下:

4. Given Koval’s current portfolio and the tax laws of the country in which he lives, Koval’s portfolio would be more tax efficient if he reallocated his taxable account to hold more:

选项:

A.

high- yield bonds.

B.

investment- grade bonds.

C.

domestic equities focused on long- term capital gain opportunities.

解释:

C is correct.

As a general rule, the portion of a taxable asset owner’s assets that are eligible for lower tax rates and deferred capital gains tax treatment should first be allocated to the investor’s taxable accounts. Assets that generate returns mainly from interest income tend to be less tax efficient and in Koval’s country are taxed at progressively higher rates. Also, the standard deviation (volatility) of after- tax returns is lower when equities are held in a taxable account. Therefore, Koval’s taxable account would become more tax efficient if it held more domestic equities focused on long- term capital gain opportunities.

考点:taxable investor

解析:为了达到more tax efficient的目的,应该投资更多税率低的资产类型。 当前的投资产品有high-yield bonds, investment-grade bonds, and domestic equities,前两者作为债券获得的是interest income, 而domestic equities主要获得是capital gains。由于这个国家 interest tax rate高于long-term capital gains tax,所以应该更多的投资domestic equities。

如题

1 个答案

lynn_品职助教 · 2023年08月10日

嗨,努力学习的PZer你好:


相当于realizable gain/loss,资本利得不是浮盈浮亏


在taxable account,投资获得的return会被征税。所以,投资债券,interest income 会被征税,投资股票,dividend和capital gain会被征税。


正文中说,Dividend income and long-term capital gains are taxed at lower tax rates relative to interest and earned income. 所以投资股票征的税少,那么把这样的投资品种放在taxable account更好。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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2024-07-26 20:04 1 · 回答

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