Implications of a Lower Capital Gains Tax Rate in the United States

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This paper reviews the literature on the revenue implications of a lower capital gains tax rate in the United States. The existing empirical research indicates that the timing of realizations is sensitive to tax changes but is inconclusive on the long-run revenue implications. No study claims that tax revenues would increase very much on a... READ MORE...

Publication date: December 1989
ISBN 9781451948639
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