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Monday, June 11, 2012

Auerbach: Reforming Capital Gains Taxation

Tax Analysts Alan J. Auerbach (UC-Berkeley, Department of Economics), Reforming Capital Gains Taxation, 135 Tax Notes 1399 (June 11, 2012):

Auerbach argues that by shifting the capital gains tax from new investment to existing assets and by modifying the method of realization-based taxation, it’s possible to construct a progressive tax reform that reduces the lock-in effect, the limits on capital losses that discourage risk-taking, the incentives for recharacterizing other income as capital gains, and the incentives for corporate borrowing.

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