The Economic Effects of Capital Gains Taxation

Hungerford, Thomas L.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Property tax;    Capital gains tax;   

RP-ID  :  R40411
RP-ID  :  R40411_2009Mar04

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses tax policy in relation to capital gains. Proposals dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment.