December 1, 1972

Tax Review: Capital Gains, Losses in Income Taxation

Dan Throop Smith

Dan Throop Smith

Download Tax Review: Capital Gains, Losses in Income Taxation

Executive Summary
A change in the law to permit the taxation of capital gains on a sliding scale would, says Dr. Smith in this essay, “reduce the tax pressure to consume national capital and to freeze investment portfolios.”

Was this page helpful to you?

Yes!
No

Thank You!

The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work?

Contribute to the Tax Foundation

Topics

About the Author

Dan Throop Smith

Related Research

Here’s How Louisiana’s Tax Plan Would Simplify the Tax Code and Benefit Residents

Asian and Pacific Countries Faced Revenue Loss Prior to COVID-19 Outbreak

D.C.’s Income Tax Hike Helps Maryland and Virginia, Not D.C.

Amortization Deductions for Sports Teams Properly Part of the Income Tax System

North Carolina Considers Corporate Income Tax Repeal and Individual Income Tax Relief

Households Earning $75,000 or Less Paid Majority of Individual Mandate Penalties