Capital Gains Taxation: Effects and Proposals

Matt T. Zimmerman (Editor)
Lyle L. Curtis (Editor)

Series: Economic Issues, Problems and Perspectives, Monetary, Fiscal and Trade Policies
BISAC: LAW086000

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Edited by I Leslie Rubin, Robert J Geller, Abby Mutic, Benjamin A Gitterman, Nathan Mutic, Wayne Garfinkel, Claire D Coles, Kurt Martinuzzi, and Joav Merrick

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This book examines the effects and proposals of capital gains taxation. Tax legislation in 1997 reduced capital gains taxes on several types of assets, imposing a 20% maximum tax rate on long-term gains, a rate temporarily reduced to 15% for 2003-2008, which was extended for two additional years in 2006. There is also an exclusion of $500,000 ($250,000 for single returns) for gains on home sales. Some believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefiting higher income individuals and express concerns about the budget effects, particularly in future years. (Imprint: Novinka )

Preface

Capital Gains Taxes: An Overview
(Jane Gravelle, CRS)

The Economic Effects of Capital Gains Taxation
(Thomas L. Hungerford, CRS)

Capital Gains Tax Options: Behavioral Responses and Revenues
(Jane G. Gravelle, CRS)

Tax Treatment of Long-Term Capital Gains and Dividends and Related Provisions in the President's FY2011 Budget Proposal
(Maxim Shvedov, CRS)

Index

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