Lyle L. Curtis & Matt T Zimmerman 
Capital Gains Taxation [PDF ebook] 
Effects and Proposals

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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.

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Format PDF ● Pagini 85 ● ISBN 9781620810798 ● Editor Lyle L. Curtis & Matt T Zimmerman ● Editura Nova Science Publishers ● Publicat 2016 ● Descărcabil 3 ori ● Valută EUR ● ID 7220823 ● Protecție împotriva copiilor Adobe DRM
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