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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.
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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.
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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 readResponding to the NYT’s Stock Buybacks Analysis
The increase in stock buybacks isn’t surprising nor a sign that the Tax Cuts and Jobs Act won’t increase domestic investment.
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What the Main Criticisms of Stock Buybacks Get Wrong
Stock buybacks are a clearly visible phenomenon, but most critics point out the initial action, the buyback, and ignore the greater context.
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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![1986 Tax Reform Economics and Why It Didn't Create Growth](https://taxfoundation.org/wp-content/uploads/2018/07/chart-594212_1920-300x220.jpg)
The Economics of 1986 Tax Reform, and Why It Didn’t Create Growth
In contrast, the Tax Cuts and Jobs Act lowered the corporate tax rate and allows immediate and full expensing for the next five years.
3 min read![Stock Buybacks Don't Hinder Investment Spending](https://taxfoundation.org/wp-content/uploads/2018/06/Stock-Buybacks-300x225.jpg)
Stock Buybacks Don’t Hinder Investment Spending
Stock buybacks transfer capital from old established firms to new and innovative ones that need capital to meet their potential.
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Not So Much Ado About Stock Buybacks—Q1 2018 Repurchases Comparable to Past Years
A closer look at the data shows that the amount of stock buybacks following the enactment of the Tax Cuts and Jobs Act isn’t out of the norm.
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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![](https://taxfoundation.org/wp-content/uploads/2017/01/new-hampshire-300x201.jpg)
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