Chapter 1: The Not-So-Great Debate
Chapter 2: How Capital Gains are Taxed
Chapter 3: The Kinds of Assets that Produce Capital Gains
Chapter 4: How a Capital Gains Tax Differential Affects Saving and Investment
Chapter 5: How a Tax Preference Affects the Efficiency of Capital Allocation
Chapter 6: Who Has Capital Gains?
Chapter 7: Indexing Capital Gains for Inflation
Chapter 8: Alternative Ways of Taxing Capital Gains
Chapter 9: Beyond Caveman Tax Policy
Appendixes
Tables
Figures
« Return to The Labyrinth of Capital Gains Tax Policy: A Guide for the Perplexed