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Autoren: 
Hudson, Michael
Feder, Kris
Datum: 
1997
Reihe/Nr.: 
Public Policy Brief 32
Zusammenfassung: 
The recent enactment of a capital gains tax cut resulted, according to the authors, from the absence of a true appreciation or consideration of the real beneficiaries of such a cut, its probable actual effects, the distinction between productive and nonproductive sources of capital gains (two-thirds of capital gains accrue to real estate, which is a fixed, nonproductive asset), and distortions in our current income accounting system (which shield most real estate income from taxation). The across-the-board cut, which treats real estate appreciation and true capital gains as the same, is a giveaway to real estate and will steer capital and entrepreneurial resources to a search for unearned income.
ISBN: 
0941276406
Dokumentart: 
Research Report

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