税負担とは？
税負担 The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “税負担” Used in Practice?
税負担は長期的なリターンを減少させる可能性があり、特にキャピタルゲインや配当に高い税金が課される国で顕著です。
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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税負担とは？
The negative effect of taxes on portfolio returns, reducing the investor’s after-tax performance due to realized gains, dividends, or interest.
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