Capital gains in economic theory and national accounting

J. Steindl

BNL Quarterly Review, 1998, vol. 51, issue 207, 435-449

Abstract: Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital determinants of consumer credit and personal savings. Recent findings, in fact, correlate capital gains with the prevalence of inflationary pressures and gyrations on spending in assets.

Keywords: Analysis; Economic aspects; Accounting; Capital gains tax (search for similar items in EconPapers)
JEL-codes: E22 (search for similar items in EconPapers)
Date: 1998
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Citations: View citations in EconPapers (3)

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