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Neutral Taxation of Capital Gains Income Under the Individual Income Tax.

Identifies and describes why the current tax system does not achieve neutral taxation of capital gains income under the individual income tax.

Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 1994.
Series:U.S. Congressional Research.
Subjects:
Capital investments.
Income tax.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Identifies and describes why the current tax system does not achieve neutral taxation of capital gains income under the individual income tax.
Item Description: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.
CRS Report.
Electronic resource.
Physical Description:1 online resource.