Effects of Capital Gains Taxes on Revenue and Economic Efficiency

Patric Hendershott, Eric Toder and Yunhi Won

National Tax Journal, 1991, vol. 44, issue 1, 21-40

Abstract: Uses a portfolio-based general equilibrium model and empirical estimates from the literature to simulate the effects on tax revenue and economic efficiency of a fifteen percent maximum tax rate on capital gains.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:1:p:21-40

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