The Nature and Tax Treatment of Capital Gains and Losses

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

in NBER Books from National Bureau of Economic Research, Inc

Date: 1951
Note: PE CF IFM
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Chapters in this book:

Background of the Controversy , pp 1-24

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Origins of the Special Legal Status of Capital Gains , pp 25-46

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

The Economic Nature of Capital Gains and Losses , pp 47-82

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Are Capital Gains Appropriate Elements of Taxable Income? , pp 83-108

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Capital Gains and Losses and Their Distribution, 1917-1946 , pp 109-155

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Effects of the Changing Tax Treatment of Capital Gains upon Investors' Behavior , pp 156-180

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Effects of the Changing Treatment of Capital Losses and of Short Term Transactions , pp 181-202

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Effects of the Changing Tax Treatment upon Federal Revenues , pp 203-210

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Tax Avoidance through Capital Gains , pp 211-253

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

The Tax Treatment of Capital Gains and Losses in Other Countries , pp 254-280

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Competing Proposals for the Tax Treatment of Capital Gains and Losses , pp 281-318

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

Appendix to "The Nature and Tax Treatment of Capital Gains and Losses", and Index , pp 319-554

Lawrence Howard Seltzer, Selma F. Goldsmith and M. Slade Kendrick

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