The labyrinth of capital gains tax policy : a guide for the perplexed /

Bibliographic Details
Main Author: Burman, Leonard
Format: Book
Language:English
Published: Washington, D.C. : Brookings Institution Press, [1999]
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.