Linked from

The 16 pages that link to Capital gains tax, each with the reason it gives.

• Property taxCompared with: Property ownership can incur annual tax, while capital gains tax generally arises upon a profitable sale.

• Progressive taxationRelated: Preferential rates on some gains affect how progressive the overall tax system is.

• Land value taxCompared with: It taxes realized gains, whereas land value taxation recurs whether or not land is sold.

• Supply-side economicsRelated: Changes to its rates are often defended as incentives for investment and entrepreneurship.

• GeorgismCompared with: It taxes realized gains, whereas a land-value tax can capture rising site value without a sale.

• Corporate taxCompared with: It can tax shareholders’ gains from corporate shares rather than the corporation’s profits.

• Estate taxCompared with: It taxes gains on disposal, not the transfer of an estate at death.

• Tax baseBroader topic: The taxable gain, rather than the asset’s full sale price, forms its base.

• Capital gainRelated: It is the principal tax consequence associated with realizing a capital gain.

• Inheritance taxCompared with: A beneficiary may owe it on a later sale, separate from tax on receiving an inheritance.

• Progress and PovertyCompared with: Unlike George’s land tax, it taxes realized gains across asset types rather than land value itself.

• Trickle-down economicsRelated: Rate changes can disproportionately affect people whose income comes from appreciating assets.

• Wealth taxCompared with: A wealth tax can apply to asset value without a sale or realized gain.

• Indirect taxCompared with: It taxes realized investment gains rather than the purchase of ordinary goods and services.

• Thomas PikettyRelated: Taxing returns on assets connects fiscal policy directly to the accumulation Piketty analyzes.

• Rate of returnRelated: Tax on realized gains can make an investor’s after-tax return lower than the reported pre-tax return.