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Practicing Citations
[edit]- This peer-reviewed journal article highlights the key features and classifications of assets, and provides multiple references to government-sourced definitions and applications of what the term ‘asset’ covers. [1]
- It also provides useful information on how, in history, certain assets appreciated and generated capital gains for their owners and the reasons which caused this.[2]
- The Disposition Effect relates Capital Gain to choice under risk and uncertainty, and examines how humans make choices under the threat of a potential Capital Loss.[3]
- This official report details how dividend income, interest income and Capital Gains on shares and property are taxed differently across OECD countries.[4]
- It states the conditions under which Capital Gains Tax is applicable and also which assets are included or exempted from the tax.[5]
Answers to Module 7 Questions
[edit]- My media is a photo of a drawing of a dollar sign on a notepad
- It is my own work
- File format: JPEG
- Commons license:
I, the copyright holder of this work, hereby publish it under the following license:
![]() ![]() ![]() | This work is licensed under the Creative Commons Attribution-ShareAlike 4.0 License.
This template should only be used on file pages. |
- Category: money
- Description: A drawing of a dollar sign on a sticky note.
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References
[edit]- ^ Schuetze, Walter (1993). "What is an Asset?". Accounting Horizons. 7 (3).
- ^ Piketty, Thomas (2014). "Capital in the Twenty-First Century: a multidimensional approach to the history of capital and social classes". The British Journal of Sociology. 65 (4): 736–747.
- ^ Shefrin, Hersh; Statman, Meir (1985). "The Disposition to Sell Winners Too Early and Ride Losers Too Long: Theory and Evidence". The Journal of Finance. 40 (3): 777–790.
- ^ Harding, M., 2013. Taxation Of Dividend, Interest, And Capital Gain Income. OECD Taxation Working Papers No. 19. Paris: OECD Publishing.
- ^ Office, Australian Taxation. "Capital gains tax". www.ato.gov.au. Retrieved 2020-09-23.