http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Reviews the nature of capital gains taxation, proposals to reduce capital gains taxes, the impact of reductions on revenue and effective tax burdens, and related issues of efficiency, growth, distribution, and complexity.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.