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- W422915119 abstract "The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law." @default.
- W422915119 created "2016-06-24" @default.
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- W422915119 date "2007-01-24" @default.
- W422915119 modified "2023-09-27" @default.
- W422915119 title "Capital Gains Taxes: An Overview" @default.
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