This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1995. The length of the article is 8947 words. The page length shown above is based on a typical 300-word page. The article is ...
From the supplier: A model developed to assess the long-run economic effects of changes in the capital gains rate indicates that the amounts realized in capital gains would appear to respond relatively inelasticly to changes in the capital gains rate. This indicates that reductions in tax rates are not likely to increase total revenues from the capital gains tax. Further study is needed however, and comparative research on state tax schemes may reveal additional information. The effect of capital gains tax rate changes on consumption would also warrant further exploration.
Citation Details
Title: Taxes, capital gains realizations, and revenues: a critical review and some new results.(A New Agenda - Old Constraints)
Author: Randall P. Mariger
Publication: National Tax Journal (Refereed)
Date: September 1, 1995
Publisher: National Tax Association
Volume: 48 Issue: n3 Page: 447-462
Distributed by Thomson Gale
 Format : HTML Author : Randall P. Mariger Number of Pages : 30 Publisher : National Tax Association List Price: Our Price: $5.95 |
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This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 1995. The length of the article is 8947 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.From the supplier: A model developed to assess the long-run economic effects of changes in the capital gains rate indicates that the amounts realized in capital gains would appear to respond relatively inelasticly to changes in the capital gains rate. This indicates that reductions in tax rates are not likely to increase total revenues from the capital gains tax. Further study is needed however, and comparative research on state tax schemes may reveal additional information. The effect of capital gains tax rate changes on consumption would also warrant further exploration.
Citation Details
Title: Taxes, capital gains realizations, and revenues: a critical review and some new results.(A New Agenda - Old Constraints)
Author: Randall P. Mariger
Publication: National Tax Journal (Refereed)
Date: September 1, 1995
Publisher: National Tax Association
Volume: 48 Issue: n3 Page: 447-462
Distributed by Thomson Gale