This paper explores the capital-gains tax issue in the United States: Pros and cons of arguments involving reduction in the tax rate, tax on inflation, cost of capital and creating short-term windfall.
Written in 1990; 1,125 words; 14 sources; $ 39.95
From the Paper:
"This research explores the capital-gains tax issue in the United States. The major controversy concerns whether or not to reduce the tax rate on capital-gains to some level below that for ordinary income, which is the basis for the taxation of capital-gains under the Tax Reform Act (TRA) of 1986. Although the proposal by the Bush Administration to reduce the tax rate on capital-gains was defeated in the Senate in the fall of 1989, the issue remains very much alive.
The nation's media generally and the Bush Administration more specifically have attempted to portray the controversy over the capital-gains tax as a liberal/conservative clash. Such a depiction suits the Administration, because, as was true of the Reagan Administration which preceded it, it hopes to make points ... "
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