问题如下:
Which of the following environment is most effective for tax loss harvesting?
选项: Tax
rate is expected to rise
Tax rate is expected to fall
C.Tax rate will not change
解释:
B is correct.
考点:Tax Alpha
解析:如果当前税率较高,那么同样的金额的损失在当前可以抵税的数值就高。如果预期到未来税率下降,那么在将来同样金融的资本利得需要交纳的税收就较小。在这种情况下,Tax Alpha可以发挥它的最大作用。