问题如下:
In the previous question, suppose DiCenzo sells the securities in the current tax year and replaces them with securities having the same returns. He will then sell the new securities in the next tax year. What is the total tax savings assuming DiCenzo does not reinvest the tax savings?
选项:
A.€0.
B.€7,500.
C.€15,000.
解释:
A is correct.
Assuming DiCenzo does not reinvest the tax savings, tax loss harvesting does not reduce the total tax paid over time. It only defers taxes because recognizing the loss resets the cost basis to a lower figure which will ultimately increase the gain realized late by the same amount. Tax loss harvest can augment return by postponing tax liabilities. Reinvesting the current year’s tax savings increases the after-tax principal investment, which can augment the value of tax loss harvesting further.
老师,还是想多问问这道题目中“does not reinvest the tax savings” 这句话的理解。这句话的用意是什么,如果“reinvest the tax savings”,将会改变什么,这道题目是不是答案就不一样了?哪里不一样?为什么?