http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Scoring the Distributional Effects of Changes in the Tax Treatment of Capital Gains Income
Explains the differences between "static" and "dynamic" methodologies for measuring the distributional effects of changes in the tax treatment of capital gains income. Analyzes the effect of behavioral factors included in the dynamic methodology.
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.