Capital Gains: Rates Realizations and Revenues
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This paper examines the effect of capital gains tax rates on the level of capital gains realizations and the resulting amount of tax revenues. It concludes that capital gains tax revenues are maximized at a rate at the current 20 percent rate or lower, with a central estimate of 16 percent. Some of
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美国国家经济研究局创建时间：
1986-04-01
