税费对美国共同基金的影响

Impact of Taxation on Mutual Funds in US

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摘要由于税费因素,税前收益高的基金并不意味着税后收益同样高。因此,共同基金投资者在面对税费因素的情况下,更应关注税后收益而非税前收益;同时,基金管理人应追求为投资者提供税后收益最大化。

作者邵恒

出处《证券市场导报》北大核心 2003年第8期68-71,共4页 Securities Market Herald

关键词美国共同基金税收优惠政策美国资本利得应税收入税费问题节税基金产品证券市场换手率税后收益

参考文献8

1ICI,"2002Mutual Fund Fact Book(42 Edition)".
2SEC,"Final Rule: Disclosure of Mutual Fund After-Tax Return's".
3Joel M. Dickson,"Keep what you earn:Techniques for maximizing after- tax return".
4Joel M. Dickson,John B.Shoven & Clemens Sialm,"Tax Externalities of Equity Mutual Funds".
5Berstresser,Danil and Poterba, James,"Do After-Tax Returns Affect Mutual Fund Inflows."
6Dan diBartolomeo:Recent Advances in Management of Taxable Portfolios.
7FRANK RUSSELL INVESTMENT COMPASANY, "Prospectus of Taxed Managed Fund".
8Exeter Fund Co."Prospectus of Tax Managed Series".

证券市场导报

2003年第8期

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