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Economic Issues in the Taxation of Capital Gains

Listed author(s):
  • George R. Zodrow

This paper reviews the literature on the effects of capital gains taxes in the United States, focusing on three major issues. First, it considers the long-run effects of capital gains taxes on the level of realizations and revenues, including the extent to which the literature has resolved the issue of whether the realizations response to a capital gains tax will be large enough to result in a revenue increase. Second, it examines the efficiency implications of capital gains taxes, including effects on saving and investment, the 'lock-in' effect, and effects on risk-taking. Finally, the paper reviews several recent studies of the distributional effects of capital gains taxation.

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File URL: http://links.jstor.org/sici?sici=0317-0861%28199510%2921%3CS27%3AEIITTO%3E2.0.CO%3B2-0
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Article provided by University of Toronto Press in its journal Canadian Public Policy.

Volume (Year): 21 (1995)
Issue (Month): s1 (November)
Pages: 27-57

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Handle: RePEc:cpp:issued:v:21:y:1995:i:s1:p:27-57
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