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树 · 2020年02月10日

问一道题:NO.PZ2015112003000018

问题如下:

Jose DiCenzo has some securities worth €50,000 that have a cost basis of €75,000. If he sells the securities in the current tax year and replaces them with securities having the same returns. He will then sell the new securities in the next tax year. Assuming capital gains are taxed at 30 percent, what is the total tax savings assuming DiCenzo does not reinvest the tax savings?

选项:

A.

€0.

B.

€7,500.

C.

€15,000.

解释:

A is correct.

Assuming DiCenzo does not reinvest the tax savings, tax loss harvesting does not reduce the total tax paid over time. It only defers taxes because recognizing the loss resets the cost basis to a lower figure which will ultimately increase the gain realized late by the same amount. Tax loss harvest can augment return by postponing tax liabilities. Reinvesting the current year’s tax savings increases the after-tax principal investment, which can augment the value of tax loss harvesting further.

请问一下,假如题目问第一年的tax saving,是不是选7500就正确了?(就和讲义的例题一样?)

1 个答案
已采纳答案

包包_品职助教 · 2020年02月11日

嗨,努力学习的PZer你好:


是的同学。


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!


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