Capital Gains Taxes Under the Tax Reform Act of 1986: Revenue EstimatesUnder Various Assumptions
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This paper examines the effect of the Tax Reform Act of 1986 on the level of capital gains realizations and tax revenue under a variety of behavioral assumptions. Independent investigations by Feldstein, Slemrod, and Yitzhaki, the Department of Treasury. Lindsey, Auten and Clotfelter, and Minarik,
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美国国家经济研究局创建时间：
1987-04-01
