Measuring the Distributional Effects of Tax Changes for the Congress

Albert J. Davis

National Tax Journal, 1991, vol. 44, issue 3, 257-68

Abstract: Covers the capital gains tax cut controversy and discusses some of the confusion that has arisen because of the way in which data are reported. Argues that a relatively simple recalculation of tax liabilities produced satisfactory measurements for the distribution of benefits from a capital gains tax cut.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:3:p:257-68

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