The labyrinth of capital gains tax policy : a guide for the perplexed /
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| Format: | Book |
| Language: | English |
| Published: |
Washington, D.C. :
Brookings Institution Press,
[1999]
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| Subjects: |
Table of Contents:
- The not-so-great debate
- How capital gains are taxed
- The kinds of assets that produce capital gains
- How a capital gains tax differential affects saving and investment
- Taxing capital gains and the efficiency of capital allocation
- Who has capital gains?
- Indexing capital gains for inflation
- Alternative ways of taxing capital gains
- Beyond caveman tax policy.