The labyrinth of capital gains tax policy : a guide for the perplexed

著者

• Burman, Leonard

書誌事項

The labyrinth of capital gains tax policy : a guide for the perplexed

Leonard E. Burman

Brookings Institution Press, c1999

注記

Includes bibliographical references (p. 175-189) and index

収録内容

• The not-so-great debate
• How capital gains are taxed
• The kinds of assets that produce capital gains
• How a capital gains tax differential affects saving and investment
• How a tax preference affects the efficiency of capital allocation
• Who has capital gains?
• Indexing capital gains for inflation
• Alternative ways of taxing capital gains
• Beyond caveman tax policy

詳細情報

• NII書誌ID(NCID): BA42469107
• ISBN:
  • 0815712707
• LCCN: 99006203
• 出版国コード: us
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Washington, D.C.
• ページ数/冊数: xi, 196 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HJ4653.C3
  • DC21 : 336.24/3
• 件名:
  • LCSH : Capital gains tax -- United States