Indexing Capital Gains Taxes for Inflation

Gravelle, Jane G.

Library of Congress. Congressional Research Service.

关键词: Capital gains tax;    Tax reform;    Indexing (Economic policy);    Inflation;   

RP-ID  :  R45229
RP-ID  :  R45229_2018June18

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses the debate over proposals to index capital gains for inflation. The proposed change would eliminate the part of capital gains that reflects inflation by increasing the basis (i.e., the amount subtracted from sales price to determine capital gains) by inflation occurring since acquisition of the asset.