Capital Gains Taxation and Tax Reform

Alan Auerbach

National Tax Journal, 1989, vol. 42, issue 3, 391-401

Abstract: Discusses the distortions associated with capital gains taxation, how these would be affected by a reduction in capital gains tax rates, and other policies available to lessen such distortions.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:3:p:391-401

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