Letter: Fairer shares

Allen Harford
Sunday 03 December 1995 00:02 GMT
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WITH reference to David Bowen's article "Oh, for Germany's 'deep flaws' " (26 November), a simple expedient to maintain the company loyalty of shareholders would be the introduction of a capital gains tax specifically directed at the sale of shares of (say) 28 per cent if sold in the first year and decreasing by 4 per cent in each subsequent year. Such gains should not be allowed to be "set-off" against any losses otherwise incurred, nor should trusts or incorporated "persons" be allowed any preferential treatment.

Such a tax, while not discouraging creative investment, would foster thoughtful investment and lessen the temptation to use the Stock Exchange merely as a gambling casino, allowing it, once again, to serve the wider community.

Allen Harford

Scarborough, North Yorkshire

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