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...
| Tác giả của công ty: | |
|---|---|
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
1989.
|
| Loạt: | IMF Working Papers; Working Paper ;
No. 1989/100 |
| Truy cập trực tuyến: | Full text available on IMF |