![If states wish to tax video streaming services, they should do it by including them in their sales tax base rather than with new excise taxes.](https://taxfoundation.org/wp-content/uploads/2019/11/streaming-services-e1573681608772-300x200.jpg)
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![If states wish to tax video streaming services, they should do it by including them in their sales tax base rather than with new excise taxes.](https://taxfoundation.org/wp-content/uploads/2019/11/streaming-services-e1573681608772-300x200.jpg)
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JCT Report Shows Capital Gains are Sensitive to Taxation
JCT’s report on capital gains elasticities reminds us that capital gains realizations, at least under a tax system that allows deferral, are sensitive to tax rates. Moving to mark-to-market taxation of all capital gains would remove this sensitivity by taxing capital gains annually.
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![Senator Wyden capital gains tax, unrealized capital gains tax, mark-to-market capital gains tax proposal](https://taxfoundation.org/wp-content/uploads/2019/08/linkedin-In-Stream_Wide___money-300x158.jpg)
Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax
Wyden’s “mark-to-market” proposal strives to subject capital gains to the same treatment as ordinary income. While the plan resolves the “lock in effect” issue and would make the tax code more progressive, it would increase the tax burden on savers and increase tax code complexity.
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An Overview of Capital Gains Taxes
Capital gains taxes create a burden on saving because they are an additional layer of taxes on a given dollar of income. The capital gains tax rate cannot be directly compared to individual income tax rates, because the additional layers of tax that apply to capital gains income must also be part of the discussion.
14 min read