Capital Gains Taxes : An Overview

Author / Creator

Library of Congress. Congressional Research Service

Available as

Online

Summary

Reviews the nature of capital gains taxation, proposals to reduce capital gains taxes, the impact of reductions on revenue and effective tax burdens, and related issues of efficiency, growth, distr...

Reviews the nature of capital gains taxation, proposals to reduce capital gains taxes, the impact of reductions on revenue and effective tax burdens, and related issues of efficiency, growth, distribution, and complexity.

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