The Effect of Marginal Tax Rates on Capital Gains Revenue: Another Look at the Evidence

Autor:	John S. Greenlees, Robert Gillingham
Rok vydání:	1992
Předmět:	Economics and Econometrics Double taxation Labour economics Capital gains tax ComputingMilieux_LEGALASPECTSOFCOMPUTING Tax reform ComputingMilieux_GENERAL Tax revenue Value-added tax Tax credit Accounting Economics Revenue Finance Indirect tax
Zdroj:	National Tax Journal. 45(2):167-77
Popis:	Advances previous work by presenting consistent definitions of responsiveness of revenue to tax changes, implementing anew and more appropriate econometric procedure for analyzing the data, and presenting post TRA 1986 data. No definitive conclusions are found, but the weight of the evidence does not suggest that a reduction in the capital gains rate from existing levels would decrease tax revenue.
Databáze:	OpenAIRE
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