Rethinking How We Score Capital Gains Tax Reform
收藏NBER2021-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w28362
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资源简介：
We argue the revenue potential from increasing tax rates on capital gains may be substantially greater than previously understood. First, many prior studies focus primarily on short-run taxpayer responses, and so miss revenue from gains that are deferred when rates change. Second, the composition of
提供机构：
美国国家经济研究局
创建时间：
2021-01-01
