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Business Capital Gains and Dividends Taxes

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capital gains taxes, high capital gains tax rates

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
qualified opportunity zones, opportunity zone programs, tax cuts and jobs act, opportunity zones, tax incentive, investment

Opportunity Zones: What We Know and What We Don’t

Research suggests place-based incentive programs redistribute rather than generate new economic activity, subsidize investments that would have occurred anyway, and displace low-income residents.

20 min read
Stock Buybacks Don't Hinder Investment Spending

The Economics of Stock Buybacks

Stock buybacks are readily visible, and unfortunately some have misunderstood stock buybacks to be taking place at the expense of long-term investments.

17 min read
Hartford skyline in Connecticut where we assess the tax competitiveness

Enhancing Tax Competitiveness in Connecticut

Connecticut has failed to live up to the expectations of 1991. Changes intended to make tax collections more stable, combined with constraints intended to promote fiscal prudence, have strayed far wide of the mark. To turn things around, Connecticut needs a more competitive tax code.

32 min read
carried interest cash stock buyback

Missing Some Context on Stock Buybacks

Stock buybacks made since the enactment of the Tax Cuts and Jobs Act doesn’t mean that workers won’t ultimately benefit through higher wages.

2 min read