December 1, 1972 Tax Review: Capital Gains, Losses in Income Taxation Dan Throop Smith Dan Throop Smith Print this page Subscribe Support our work Download Tax Review: Capital Gains, Losses in Income Taxation Executive SummaryA 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.” Topics Center for Federal Tax Policy Individual Capital Gains and Dividends Taxes Individual Income and Payroll Taxes
