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01563cas a2200241 a 4500 |
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AALejournalIMF009965 |
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|c 5.00 USD
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|z 9781451948639
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
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|a Implications of a Lower Capital Gains Tax Rate in the United States.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 1989.
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| 300 |
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|a 1 online resource (28 pages)
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|a IMF Working Papers
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| 500 |
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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| 500 |
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper reviews the literature on the revenue implications of a lower capital gains tax rate in the United States. The existing empirical research indicates that the timing of realizations is sensitive to tax changes but is inconclusive on the long-run revenue implications. No study claims that tax revenues would increase very much on a permanent basis. The paper concludes that other aspects of a lower capital gains tax rate deserves more attention, in particular its impact on resource allocation and tax arbitrage.
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|a Mode of access: Internet
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|a IMF Working Papers; Working Paper ;
|v No. 1989/100
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| 856 |
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1989/100/001.1989.issue-100-en.xml
|z IMF e-Library
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