The Economic Effects of Capital Gains Taxation
Description:
One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). This initial confusion has led to almost 100 years of legislative debates over capital gains. Beginning in 1922 capital gains were first subject to lower tax rates than ordinary income. This preferential treatment has continued throughout most of the history of the income tax. Proposals dealing with the taxation of capital ga…
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Date:
June 18, 2010
Creator:
Hungerford, Thomas L.
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department