• Federal Taxes

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  • State Taxes

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    Business Taxes
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    • Location Matters

    Excise Taxes
    • Cigarette and Tobacco Taxes
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    Major Publications
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  • 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
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