As always: Very interesting thoughts and graphics! But I am not completely sure I understand all of what you are writing.
When someone bought a share A in January 2023 for 100 $ and sells it in Mai of 2023 for 150 $ he doesn’t pay any taxes on that. If he then bought in August of 2023 a share B for 150 $ that is worth 180 $ at the end of the year 2023 he has to pay capital gains taxes on the 30 $?
As always: Very interesting thoughts and graphics! But I am not completely sure I understand all of what you are writing.
When someone bought a share A in January 2023 for 100 $ and sells it in Mai of 2023 for 150 $ he doesn’t pay any taxes on that. If he then bought in August of 2023 a share B for 150 $ that is worth 180 $ at the end of the year 2023 he has to pay capital gains taxes on the 30 $?