ZINC Overview Information. Zinc is a metal. It is called an âessential trace elementâ because very small amounts of zinc are necessary for human health. Zinc is used for treatment and prevention of zinc deficiency and its consequences, including stunted growth and acute diarrhea in children, and slow wound healing.
The tax appeal of the long-term capital gains tax rate is that it is generally much lower than what you pay on your regular income. Under ATRA, that could be as high as 39.6 percent for wealthier taxpayers. In fact, it is a taxpayer's income level that generally determines which capital gains rate applies.
Of course, many factors determine growth, but the tax rate on capital gains does not appear to be significant. Capital gains may arise from risky investments, and a lower capital gains tax rate presumably encourages such risk taking. However, taxing gains while allowing deductions for losses on a symmetric basis reduces risk by reducing the after-tax variance of returns.