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  • Federal Taxes

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    • 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
    • Entrepreneurship
    • Gig Economy

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

    Recent Proposals
    • Tracking the 2020 Presidential Tax Plans
    • Wealth Tax
    • Medicare For All
    • Increase Corporate Income Tax
    • Financial Transactions Tax
    • Rent Tax Credit
    • SALT Deduction
    • "Freedom Dividend"

    Major Publications
    • 2020 Tax Brackets
    • Tax Freedom Day
    • Tax Plan Calculator
    • The U.S. Tax Burden on Labor
    • The Tax Cuts and Jobs Act: Explained
    • Putting a Face on America's Tax Returns
    • Business in America
  • 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
    • State Tax Maps
  • Global Taxes

    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity

    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity

    Tax Proposals, Comparisons, and the Economy
    • Country Proposals
    • EU Proposals
    • International Proposals
    • Comparative Studies of OECD Countries
    • Global Trends
    • Digital Services Taxes
    • Base Erosion & Profit Shifting (BEPS)

    Major Publications
    • International Tax Competitiveness Index
    • A Comparison of the Tax Burden on Labor in the OECD
    • Sources of Government Revenue in the OECD
    • Corporate Tax Rates around the World
    • Capital Cost Recovery across the OECD
    • Opportunities for Pro-Growth Tax Reform in Austria
    • Global Tax Maps
  • Economic Analysis

    Legislative Proposals
    • State and Local Tax Deduction
    • 70% Top Tax Rate
    • LIFT Tax Credit
    • Cost-of-Living Refund Act
    • Real Corporate Profits Tax
    • Raise the SALT Deduction Cap

    Campaign Proposals
    • Wealth Tax
    • Estate Tax
    • LIFT Tax Credit
    • Real Corporate Profits Tax
    • 2020 Democratic Presidential Campaign Tax Proposals

    Taxes and the Economy
    • Research and Analysis
    • Tax Model Overview and Methodology

    Major Publications
    • 2019 Tax Brackets
    • Tax Plan Calculator
    • Mapping the Impact of Tax Reform
    • Options for Reforming America’s Tax Code
  • Tax Law
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    The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.

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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
    • Entrepreneurship
    • Gig Economy
    Business Taxes
    • Corporate Income Taxes
    • Small Business, Pass-throughs, and Non-profits
    • Cost Recovery
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Tariffs and Trade
    Recent Proposals
    • Tracking the 2020 Presidential Tax Plans
    • Wealth Tax
    • Medicare For All
    • Increase Corporate Income Tax
    • Financial Transactions Tax
    • Rent Tax Credit
    • SALT Deduction
    • "Freedom Dividend"
    Major Publications
    • 2020 Tax Brackets
    • Tax Freedom Day
    • Tax Plan Calculator
    • The U.S. Tax Burden on Labor
    • The Tax Cuts and Jobs Act: Explained
    • Putting a Face on America's Tax Returns
    • Business in America
  • 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
    • State Tax Maps
  • Global Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity
    Tax Proposals, Comparisons, and the Economy
    • Country Proposals
    • EU Proposals
    • International Proposals
    • Comparative Studies of OECD Countries
    • Global Trends
    • Digital Services Taxes
    • Base Erosion & Profit Shifting (BEPS)
    Major Publications
    • International Tax Competitiveness Index
    • A Comparison of the Tax Burden on Labor in the OECD
    • Sources of Government Revenue in the OECD
    • Corporate Tax Rates around the World
    • Capital Cost Recovery across the OECD
    • Opportunities for Pro-Growth Tax Reform in Austria
    • Global Tax Maps
  • Economic Analysis
    Legislative Proposals
    • State and Local Tax Deduction
    • 70% Top Tax Rate
    • LIFT Tax Credit
    • Cost-of-Living Refund Act
    • Real Corporate Profits Tax
    • Raise the SALT Deduction Cap
    Campaign Proposals
    • Wealth Tax
    • Estate Tax
    • LIFT Tax Credit
    • Real Corporate Profits Tax
    • 2020 Democratic Presidential Campaign Tax Proposals
    Taxes and the Economy
    • Research and Analysis
    • Tax Model Overview and Methodology
    Major Publications
    • 2019 Tax Brackets
    • Tax Plan Calculator
    • Mapping the Impact of Tax Reform
    • Options for Reforming America’s Tax Code
  • Tax Law
  • Blog
  • About Us
    Our Impact
    Principles
    Staff
    Board
    Financials
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    Contact
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Norriss Darrell

Written Works

  • Tax Review: Taxing Capital Gains
    August 1, 1973
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Help us achieve our vision of a world where the tax code doesn't stand in the way of success.

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About Us

The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.

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