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Dilution vs. Risk taking: Capital gains taxes and entrepreneurs

https://www.nber.org/papers/w34512
18•hhs•45m ago

Comments

only-one1701•28m ago
Waiting for the comments to roll in so I can see if most hackernews commenters view themselves on team Exception or team Rule.
dshuang•17m ago
Doesn't seem fair to tax someone on appreciated stock if they haven't sold and haven't taken any loans against it.
NewJazz•14m ago
Yeah I'm in favor of leverage == taxable event. I think the meaningful difference between leveraged and unleveraged capital gains is that when you take a loan, you access liquidity via your ownership in the asset. If you had gotten a dividend, that would have been taxable. A loan with a stock backing it isn't the same thing, but it does have a somewhat similar effect.
aaronblohowiak•11m ago
Especially if it is illiquid
odie5533•8m ago
The taxes would be refundable.

Bazzite: The next generation of Linux gaming

https://bazzite.gg/
87•doener•2h ago•31 comments

Landlock-Ing Linux

https://blog.prizrak.me/post/landlock/
92•razighter777•3h ago•26 comments

All it takes is for one to work out

https://alearningaday.blog/2025/11/28/all-it-takes-is-for-one-to-work-out-2/
267•herbertl•4h ago•145 comments

Be Like Clippy

https://be-clippy.com/
192•Aloha•5h ago•125 comments

Dilution vs. Risk taking: Capital gains taxes and entrepreneurs

https://www.nber.org/papers/w34512
19•hhs•45m ago•6 comments

Learning Feynman's Trick for Integrals

https://zackyzz.github.io/feynman.html
93•Zen1th•4h ago•13 comments

Show HN: Nano PDF – A CLI Tool to Edit PDFs with Gemini's Nano Banana

https://github.com/gavrielc/Nano-PDF
80•GavCo•4h ago•14 comments

Let go of StackOverflow; communities must take ownership

https://ahelwer.ca/post/2025-11-25-stackoverflow/
23•tensegrist•4d ago•10 comments

Blender facial animation tool. What else should it do?

https://github.com/shun126/livelinkface_arkit_receiver/wiki
21•happy-game-dev•2d ago•10 comments

The Origins of Scala (2009)

https://www.artima.com/articles/the-origins-of-scala
46•todsacerdoti•4h ago•22 comments

Zero knowlege proof of compositeness

https://www.johndcook.com/blog/2025/11/29/zkp-composite/
79•ColinWright•6h ago•26 comments

Show HN: Network Monitor – a GUI to spot anomalous connections on your Linux

91•grigio•5d ago•30 comments

An update on the Farphone's battery

https://far.computer/battery-update/
51•louismerlin•1d ago•41 comments

Rare X-ray images of a 4.5-ton satellite that returned intact from space

https://www.empa.ch/web/s604/eureca-satellit-mit-roentgenmethoden-untersucht
46•giuliomagnifico•3d ago•6 comments

Scala

https://www.huygens-fokker.org/scala/
3•onestay42•53m ago•0 comments

Testing shows automotive glassbreakers can't break modern automotive glass

https://www.core77.com/posts/138925/Testing-Shows-Automotive-Glassbreakers-Cant-Break-Modern-Auto...
67•surprisetalk•9h ago•62 comments

Student perceptions of AI coding assistants in learning

https://arxiv.org/abs/2507.22900
47•victorbuilds•6h ago•59 comments

1964 Recompiling Engine Documentation (2001) [pdf]

https://emudev.org/docs/1964-recompiling-engine-documentation.pdf
3•davikr•4d ago•0 comments

Datacenters in space aren't going to work

https://taranis.ie/datacenters-in-space-are-a-terrible-horrible-no-good-idea/
92•mindracer•10h ago•99 comments

Hardening the C++ Standard Library at scale

https://queue.acm.org/detail.cfm?id=3773097
107•ndesaulniers•6d ago•49 comments

AccessOwl (YC S22) Is Hiring a Technical Account Manager (IAM)

https://www.ycombinator.com/companies/accessowl/jobs/dGC3pcO-technical-account-manager-identity-a...
1•philipeller•7h ago

Leak confirms OpenAI is preparing ads on ChatGPT for public roll out

https://www.bleepingcomputer.com/news/artificial-intelligence/leak-confirms-openai-is-preparing-a...
472•fleahunter•13h ago•467 comments

The CRDT Dictionary: A Field Guide to Conflict-Free Replicated Data Types

https://www.iankduncan.com/engineering/2025-11-27-crdt-dictionary/
156•birdculture•12h ago•15 comments

Post-mortem of Shai-Hulud attack on November 24th, 2025

https://posthog.com/blog/nov-24-shai-hulud-attack-post-mortem
68•makepanic•3d ago•55 comments

Europe's New War on Privacy

https://unherd.com/2025/11/europes-new-war-on-privacy/
97•joecobb•3h ago•26 comments

We're learning more about what Vitamin D does

https://www.technologyreview.com/2025/11/21/1128206/vitamin-d-bodies-bone-health-immune/
111•Brajeshwar•7h ago•96 comments

Bronze Age mega-settlement in Kazakhstan has advanced urban planning, metallurgy

https://archaeologymag.com/2025/11/bronze-age-mega-settlement-in-kazakhstan/
113•CGMthrowaway•1w ago•27 comments

Hachi: An Image Search Engine

https://eagledot.xyz/hachi.md.html
121•warangal•10h ago•14 comments

Anthony Bourdain's Lost Li.st's

https://bourdain.greg.technology/
215•gregsadetsky•3d ago•70 comments

DNS LOC Record (2014)

https://blog.cloudflare.com/the-weird-and-wonderful-world-of-dns-loc-records/
127•mikejeays•10h ago•33 comments