The impact of a carbon tax on labor income and capital income analysis the carbon tax levied on capital income is much larger than the impact of labor income .

征收碳税对劳动收入和资本收入的影响分析，碳排放 税的征收 对 资本收入的影响远远大于对劳动收入的影响。

A tax on capital gains .

资本获益所 缴 的 税款项目。

The Thai cabinet on Tuesday imposed a 15 per cent withholding tax on capital gains and interest payments for government and state-owned company bonds a clear signal that it would take tough measures to curb inflows of hot money .

泰国内阁周二 对政府和国有公司债券的 资本利得和利息支付开征15%的预扣 税。这一清晰信号表明，泰国政府将采取严厉措施，以抑制热钱流入。

Senator McCain proposes to cut the fifteen percent tax on long-term capital gains in half for two years .

参议员麦凯恩提出二年内将长期 资本利得 税15%减半。

Tax credits on domestic capital equipment B.

菲律宾本土的 资产设备享受 税收抵免。

The Tax Office argued that if British American Tobacco had sold the brands directly to Imperial it would have been liable for the tax on a capital gain of $ 118 million .

澳大利亚税务署认为，如果英美烟草公司直接将这些品牌出售给帝国烟草公司的话，它应该缴纳1.18亿美元 资本收入的 税额。

About half the surge in cash comes from firms ; the other half is thanks to higher income-tax payments by individuals particularly those that are not withheld from pay-cheques such as tax payments on capital gains and bonuses .

涌入的现金大约半数来自各种企业，另外半数来自更高的个人收入所得税，特别是来自那些无法减少支票支付的人，比如来自 资本增值和红利的 税收。

A low or zero rate of tax on corporate and capital income may simply encourage top earners to change how they take their compensation .

对企业所得和 资本所得实行低 税率或者免税，可能只会鼓励高收入者改变他们获取薪金的方式。

Through three aspect of tax and non tax the level of taxation and different services products with different tax rate analyzed the tax on capital formation in the logistics industry .

通过对征税与不征税、征税的高低、以及对不同服务产品以不同税率征税三个方面分析了 税收 对物流业 资本形成的影响。

Brazil levies a tax on foreign capital flowing into domestic equities or bonds .

巴西开始 对流入本国股市或债市的外国 资本 征税。

In October Brazil became the first of the large emerging market countries to impose a tax on capital inflows to discourage short term hot money from flowing in .

10月份，巴西成为第一个 对 资本流入 征税的大型新兴市场国家，旨在抑制短线热钱流入。

Again the marginal tax rate can be expressed in different years different company tax on the capital structure .

再次，边际税率能够表示不同年度、不同公司 税收 对 资本结构的影响。

High rates of inflation create a tax on capital that makes much corporate investment unwise-at least if measured by the criterion of a positive real investment return to owners .

高通胀创造了一个 资本 税，这个税让大多数企业投资变得不明智，至少如果用对拥有者正的真实投资回报的标准来衡量是如此。

If the non-monetary factors play an important role to affect the profits of the capital only lowering the tax rate on capital can not attract investment efficiently ;

各地区非 税收因素对投资利润影响很大时，一味 减税并不能有效地吸引 投资；

The results show that the tax on the capital structure variables showed positive correlation between the impacts is not significant .

研究结果表明，所得 税 税负 对 资本结构的影响并不显著，二者呈正相关关系。

After this period the tax on the capital gain is 20 per cent .

在此期限之后，则 只要 缴纳20%的 资本利得 税。

The third chapter focuses on the economic effects of capital gains tax such as the effects of capital gains tax on capital investment income distribution effects and analyzes the effects of the capital gains tax on the Stock Market taking Taiwan for example .

第三章主要介绍资本利得税的经济效应，分别分析了资本利得 税 在 资本投资、收入分配方面的经济效应，并以台湾为例，分析了资本利得税对证券市场的影响。

A tax on capital or property .

资本或财产所 缴 税款项目。

Well the Island recently passed a law allowing new residents to pay zero tax on capital gains and zero tax on income derived from local businesses .

这个岛国最近通过了一部法律，准许新居民的 资本利得 税 税率以及来自当地业务的所得税 税率为零。

I.The stamp tax on the capital accounts newly established by the Protection Fund Corporation shall be exempted .

对保护基金公司新设立的 资金账簿免征印花 税。

The numerical results indicate that tax on capital inflows can discourage capital inflows and that the outcome varies according to elasticity of saving and velocity of currency circulation .

模型的数值分析结果表明， 资本流入 征税可以减少资本流入，但其效果主要取决于货币的流通速度和居民储蓄的利率弹性。

Policy Design of Capital Gains Tax on Venture Capital

创业 投资与资本利得 税政策设计

However the impact of tax competition on capital flows is still uncertain .

但是， 税收竞争 对 资本流动的影响如何，仍然具有不确定性。

This is not only tragic for those sales folks but it also exacts a huge tax on the capital intensity of these businesses ( especially the small ones ) .

遭殃的不仅是销售人员来说，这些企业（尤其是小公司）的 资本集约度也会大受 影响。

Form the theory the tax promoted the development of logistics industry is through tax on capital formation labor supply technical progress yield an influence to achieve .

从理论上来说，税收促进物流业的发展，是通过 税收 对物流业的 资本形成、劳动供给和技术进步三方面产生影响而实现的。

Therefore this text is mainly pay attention to tax on capital formation and technical progress both sides .

因此，本文重点关注了 税收 对 物流 业 的 资本形成和技术进步两方面。

Or put another way how is a lower tax rate on capital gains which essentially helps the rich not like a government subsidy similar to the one Wal-Mart receives ?

换言之，下调 资本 所得 税税率让有钱人获益，与提供政府补贴让沃尔玛获益，两者有什么不同？