This recapture rate
offers acceptable precision to estimate mortality.
Background In 1997, when the maximum tax rate on capital gains was reduced to 20 percent for assets held more than 12 months, a depreciation recapture rate
of 25 percent was imposed on the portion of the gain that is assigned to the depreciable portion of the property.
Correction for gear selectivity yielded an effective release number of 12028 fish, which translated into an overall recapture rate
In the past six months, he says, the bank's recapture rate
has increased from 25 percent to closer to 30 percent.
49% recapture rate
of tagged fish) between 9 days and 19.
35 g, respectively), thus corresponding to a recapture rate
The combination of: (1) the existing capital gains taxes; (2) a depreciation recapture rate
of 25 percent; and (3) a composite depreciation life of 27.
During a field season, the recapture rate
for adults (306/349 = 88%) was significantly greater (z-test, z = 6.
The recapture rate
on real estate depreciation would be reduced from 25 percent to 23 percent.
To test whether the recapture rate
in the first summer after tagging was explained by patterns of fishing effort, data from the Marine Recreational Fisheries Statistics Survey were used.
2403) that would eliminate the 25 percent recapture rate
, making all gain over adjusted basis eligible for the lower tax rates.
The species with the highest recapture rate
(78%) was the honeycomb grouper; a solitary, benthic predator.