问题如下:
In a country where dividend and capital gains are taxed at lower rates than interest income, and realized capital losses can be used to offset realized capital gains. A taxable investor could obtain highest tax-efficient if his taxable account hold more:
选项:
A. investment grade bonds
B. stocks
focused on dividend distribution
C. stocks
focused on capital gain opportunities.
解释:
C is correct.
考点:asset allocation中的税收限制
解析:应税账户中应当首先考虑征税低、或者可以抵减税收的资产。题中,dividend与capital gain的税率比interest income低,首先排除A。由于realized capital losses可以抵减realized capital gains(这被称为tax-loss harvesting),关注于capital gain的股票一旦获得损失可以抵减当前或者未来的capital gain,所以C更好。
选项b中div也是low tax rate 为什么不行