January 1, 1979

Tax Review: Adjusting Tax Rules for Inflation: Capital Gains and Capital Income

Martin S. Feldstein

Martin S. Feldstein

Download Tax Review: Adjusting Tax Rules for Inflation: Capital Gains and Capital Income

Executive Summary
In this essay, Professor Feldstein emphasizes the need to adjust tax policy toward capital gains to reflect the effects of inflation, in order to achieve a more realistic measurement of capital income that is subject to tax.

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About the Author

Martin S. Feldstein

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