http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Capital Gains Taxes, Innovation and Growth
Examines the historical relationship between capital gains tax rates and creation of new firms through venture capital investments and considers the target efficiency of capital gains tax cuts as a method of stimulating innovative firms. Discusses the desirability of reallocating investment to risky enterprises and the role of lower capital gains taxes in attracting talented individuals through executive stock options.
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.