Matches in SemOpenAlex for { <https://semopenalex.org/work/W3143103613> ?p ?o ?g. }
Showing items 1 to 92 of
92
with 100 items per page.
- W3143103613 endingPage "33" @default.
- W3143103613 startingPage "1" @default.
- W3143103613 abstract "We argue the revenue potential from increasing tax rates on capital gains may be substantially greater than previously understood. First, many prior studies focus primarily on short-run taxpayer responses, and so miss revenue from gains that are deferred when rates change. Second, the rise of pass-throughs and index funds has shifted the composition of capital gains in recent years, such that the share of gains that are highly elastic to the tax rate has likely declined. If some components are less elastic, then their elasticity should get more weight when scoring big changes because they will comprise more of the remaining tax base. Third, closer parity to income tax rates would provide a backstop to the rest of the tax system. Fourth, additional base-broadening reforms, like eliminating stepped-up basis, making charitable giving a realization event, reforming donor advised funds, and limiting opportunity zones to places with the highest poverty rates, will decrease the elasticity of the tax base to rate changes. Overall, we do not think the prevailing assumption of many in the scorekeeping community—that raising rates to top ordinary income levels would raise little revenue—is warranted. A crude calculation illustrates that raising capital gains rates to ordinary income levels could raise hundreds of billions more revenue over a decade than other leading estimates suggest." @default.
- W3143103613 created "2021-04-13" @default.
- W3143103613 creator A5004987808 @default.
- W3143103613 creator A5023869434 @default.
- W3143103613 creator A5037510010 @default.
- W3143103613 creator A5059478603 @default.
- W3143103613 date "2022-05-01" @default.
- W3143103613 modified "2023-10-18" @default.
- W3143103613 title "Rethinking How We Score Capital Gains Tax Reform" @default.
- W3143103613 cites W1535661855 @default.
- W3143103613 cites W155697401 @default.
- W3143103613 cites W1988180938 @default.
- W3143103613 cites W2001321722 @default.
- W3143103613 cites W2102963250 @default.
- W3143103613 cites W2890670243 @default.
- W3143103613 cites W2910995501 @default.
- W3143103613 cites W3023179841 @default.
- W3143103613 cites W3122260906 @default.
- W3143103613 cites W3122890729 @default.
- W3143103613 cites W3122901616 @default.
- W3143103613 cites W3123874210 @default.
- W3143103613 cites W3124391568 @default.
- W3143103613 cites W3125105791 @default.
- W3143103613 cites W3125388642 @default.
- W3143103613 cites W645859971 @default.
- W3143103613 doi "https://doi.org/10.1086/718949" @default.
- W3143103613 hasPublicationYear "2022" @default.
- W3143103613 type Work @default.
- W3143103613 sameAs 3143103613 @default.
- W3143103613 citedByCount "2" @default.
- W3143103613 countsByYear W31431036132022 @default.
- W3143103613 countsByYear W31431036132023 @default.
- W3143103613 crossrefType "journal-article" @default.
- W3143103613 hasAuthorship W3143103613A5004987808 @default.
- W3143103613 hasAuthorship W3143103613A5023869434 @default.
- W3143103613 hasAuthorship W3143103613A5037510010 @default.
- W3143103613 hasAuthorship W3143103613A5059478603 @default.
- W3143103613 hasBestOaLocation W31431036132 @default.
- W3143103613 hasConcept C100001284 @default.
- W3143103613 hasConcept C10138342 @default.
- W3143103613 hasConcept C121964417 @default.
- W3143103613 hasConcept C139719470 @default.
- W3143103613 hasConcept C145236788 @default.
- W3143103613 hasConcept C162077342 @default.
- W3143103613 hasConcept C162324750 @default.
- W3143103613 hasConcept C165786947 @default.
- W3143103613 hasConcept C172008318 @default.
- W3143103613 hasConcept C195487862 @default.
- W3143103613 hasConcept C202253471 @default.
- W3143103613 hasConcept C2776360696 @default.
- W3143103613 hasConcept C551662922 @default.
- W3143103613 hasConcept C55214782 @default.
- W3143103613 hasConcept C556758197 @default.
- W3143103613 hasConcept C74939039 @default.
- W3143103613 hasConceptScore W3143103613C100001284 @default.
- W3143103613 hasConceptScore W3143103613C10138342 @default.
- W3143103613 hasConceptScore W3143103613C121964417 @default.
- W3143103613 hasConceptScore W3143103613C139719470 @default.
- W3143103613 hasConceptScore W3143103613C145236788 @default.
- W3143103613 hasConceptScore W3143103613C162077342 @default.
- W3143103613 hasConceptScore W3143103613C162324750 @default.
- W3143103613 hasConceptScore W3143103613C165786947 @default.
- W3143103613 hasConceptScore W3143103613C172008318 @default.
- W3143103613 hasConceptScore W3143103613C195487862 @default.
- W3143103613 hasConceptScore W3143103613C202253471 @default.
- W3143103613 hasConceptScore W3143103613C2776360696 @default.
- W3143103613 hasConceptScore W3143103613C551662922 @default.
- W3143103613 hasConceptScore W3143103613C55214782 @default.
- W3143103613 hasConceptScore W3143103613C556758197 @default.
- W3143103613 hasConceptScore W3143103613C74939039 @default.
- W3143103613 hasLocation W31431036131 @default.
- W3143103613 hasLocation W31431036132 @default.
- W3143103613 hasLocation W31431036133 @default.
- W3143103613 hasOpenAccess W3143103613 @default.
- W3143103613 hasPrimaryLocation W31431036131 @default.
- W3143103613 hasRelatedWork W132717847 @default.
- W3143103613 hasRelatedWork W2002737180 @default.
- W3143103613 hasRelatedWork W2241672107 @default.
- W3143103613 hasRelatedWork W2346737202 @default.
- W3143103613 hasRelatedWork W3121168843 @default.
- W3143103613 hasRelatedWork W3125691223 @default.
- W3143103613 hasRelatedWork W3194952859 @default.
- W3143103613 hasRelatedWork W4229922770 @default.
- W3143103613 hasRelatedWork W4312997273 @default.
- W3143103613 hasRelatedWork W4366318383 @default.
- W3143103613 hasVolume "36" @default.
- W3143103613 isParatext "false" @default.
- W3143103613 isRetracted "false" @default.
- W3143103613 magId "3143103613" @default.
- W3143103613 workType "article" @default.