• Federal Taxes

    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Tax Expenditures, Credits, and Deductions
    • Estate and Gift Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity

    Business Taxes
    • Corporate Income Taxes
    • Small Business, Pass-throughs, and Non-profits
    • Cost Recovery
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity

    Taxes and the Economy
    • Legislative Proposals
    • Campaign Proposals
    • Taxes and Economic Growth
    • Taxes and Growth Model Overview and Methodology

    Major Publications
    • International Tax Competitiveness Index
    • Tax Freedom Day
    • Options for Reforming America's Tax Code
  • State Taxes

    Personal and Sales Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Sales Tax Holidays
    • Internet Sales Taxes
    • Estate and Gift Taxes
    • Credits and Deductions
    • Alternative Minimum Tax

    Business Taxes
    • Corporate Income Taxes
    • Small Business Taxes
    • Gross Receipts and Margin Taxes
    • Capital Gains and Dividends Taxes
    • Property Taxes
    • Credits and Deductions
    • State Business Tax Climate Index
    • Location Matters

    Excise Taxes
    • Cigarette and Tobacco Taxes
    • Sugar, Snack, and Soda Taxes
    • Marijuana Taxes
    • Alcohol Taxes
    • Gas and Transportation Taxes
    • Hotel and Tourism Taxes
    • Cellphone and Wireless Taxes

    Major Publications
    • Facts and Figures
    • State Business Tax Climate Index
    • Location Matters
    • State-Local Tax Burden Rankings
    • State Tax Reform Books
    • Chart Books
    • Tax Maps
  • Tax Law
  • Blog
  • About Us
  • Contribute
  • Federal Taxes

    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Tax Expenditures, Credits, and Deductions
    • Estate and Gift Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity

    Business Taxes
    • Corporate Income Taxes
    • Small Business, Pass-throughs, and Non-profits
    • Cost Recovery
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity

    Taxes and the Economy
    • Legislative Proposals
    • Campaign Proposals
    • Taxes and Economic Growth
    • Taxes and Growth Model Overview and Methodology

    Major Publications
    • International Tax Competitiveness Index
    • Tax Freedom Day
    • Options for Reforming America's Tax Code
  • State Taxes

    Personal and Sales Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Sales Tax Holidays
    • Internet Sales Taxes
    • Estate and Gift Taxes
    • Credits and Deductions
    • Alternative Minimum Tax

    Business Taxes
    • Corporate Income Taxes
    • Small Business Taxes
    • Gross Receipts and Margin Taxes
    • Capital Gains and Dividends Taxes
    • Property Taxes
    • Credits and Deductions
    • State Business Tax Climate Index
    • Location Matters

    Excise Taxes
    • Cigarette and Tobacco Taxes
    • Sugar, Snack, and Soda Taxes
    • Marijuana Taxes
    • Alcohol Taxes
    • Gas and Transportation Taxes
    • Hotel and Tourism Taxes
    • Cellphone and Wireless Taxes

    Major Publications
    • Facts and Figures
    • State Business Tax Climate Index
    • Location Matters
    • State-Local Tax Burden Rankings
    • State Tax Reform Books
    • Chart Books
    • Tax Maps
  • Tax Law
  • Blog
  • About Us
  • Contribute

Norriss Darrell

Written Works

  • Tax Review: Taxing Capital Gains
    August 1, 1973
See Full List
  • Back to Staff Page

Help us achieve our vision of a world where the tax code doesn't stand in the way of success.

Subscribe
Contribute

About Us

The Tax Foundation is the nation’s leading independent tax policy research organization. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and local levels. We improve lives through tax policy research and education that leads to greater economic growth and opportunity.

More Links

  • Donate
  • Press Room
  • Store
  • Careers
  • Events

Connect

  • Facebook
  • Twitter
  • LinkedIn
  • YouTube
  • Google+

Contact

Tax Foundation

1325 G St NW
Suite 950
Washington, DC 20005

202-464-6200

Contact Us

  • Copyright Tax Foundation 2018
  • Copyright Notice
  • Privacy Policy