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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Enterprise Value Tax ： ウィキペディア英語版 Enterprise Value Tax Enterprise Value Tax was a tax proposal considered by the United States Congress.〔Moody, J. Scott. ("The Economic Impact of an Enterprise Value Tax" ) Washington Policy Center (November 2011)〕 It passed in the US House of Representatives in 2010 as part of "H.R. 4213: American Jobs and Closing Tax Loopholes Act". The bill was not passed by the Senate, and hence did not become law. Nonetheless the concept of the tax has recurred in succeeding years, most recently as a speculation over Donald Trump's promise to do "something huge".〔(【引用サイトリンク】title=Getting Away With Murder by Clifford S. Asness, City Journal September 22, 2015 )〕 The tax was opposed as detrimental to entrepreneurs re-investing funds from the sale of businesses. It was described by Richard A. Baker, CEO of the Hudson's Bay Company, as "a stealth attack on capital gains".〔Baker, Richard A. ("A Stealth Attack on Capital Gains" ) ''The Wall Street Journal'' (June 17, 2010)〕 Conversely the "carried interest tax loophole" was cited as reason to increase taxes on those doing well from the taxation of certain businesses, notably hedge fund managers.〔Delevingne, Lawrence. ("Hedge fund managers stung by 'class warfare' rhetoric" ) CNBC (May 22, 2015)〕 Enterprise value, in this context, has been described as another expression for goodwill.〔Judge, Steve. ("PEGCC Carried Interest Submission to Senate Finance Committee Individual Income Tax Working Group" ) Private Equity Growth Capital Council (April 15, 2015)〕 ==See also== * Capital gains tax * Sweat equity * Carried interest * Tax policy and economic inequality in the United States 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Enterprise Value Tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.