Implications of a Lower Capital Gains Tax Rate in the United States.
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 t...
| Erakunde egilea: | |
|---|---|
| Formatua: | Aldizkaria |
| Hizkuntza: | English |
| Argitaratua: |
Washington, D.C. :
International Monetary Fund,
1989.
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| Saila: | IMF Working Papers; Working Paper ;
No. 1989/100 |
| Sarrera elektronikoa: | Full text available on IMF |