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- W2078716150 abstract "The Treasury Department 's recent tax proposals call for taxing capital gains at ordinary rates (although indexing such gains for inflation). Those who oppose preferential treatment for capital gains have traditionally based their arguments on grounds of equity. Preferential treatmnent, they argue, allows wealthy individuals to escape paying their fair share of taxes. But taxing capital gains to investors, even at a low rate, while also taxing the return on capital, represents double taxation. Inasmuch as an increase in share price, for example," @default.
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- W2078716150 date "1985-05-01" @default.
- W2078716150 modified "2023-10-14" @default.
- W2078716150 title "The Case for Ending the Capital Gains Tax" @default.
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- W2078716150 doi "https://doi.org/10.2469/faj.v41.n3.23" @default.
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