Kapitalikasumi

Kapitalikasumi is a term used in economics to denote the income derived from owning capital assets rather than from labor. It encompasses earnings from financial assets, real estate, intellectual property, and other investments. The concept is central to analyses of saving, investment, and wealth distribution.

Common forms include interest from bank deposits and bonds, dividends from stocks and funds, rental income from property, royalties from intellectual property, and capital gains realized on the sale of assets such as securities, real estate, or collectibles. In some cases, imputed income from owner-occupied housing is discussed, depending on the accounting framework.

Tax treatment varies widely by country. Capital income is often taxed differently from earned income, sometimes at lower rates, with specific rules for long-term holdings, exemptions, and losses. Taxation can influence investment choices, risk-taking, and savings rates.

Kapitalikasumi is typically measured as net receipts from asset ownership after expenses and allowances, with capital gains usually realized upon sale. Economists analyze how capital income affects inequality, sometimes using indicators like the capital share of income or effective tax rate on capital.

Related topics include capital gains tax, passive income, and wealth taxation.