English, Article edition: CAPITAL GAINS TAXATION, GROWTH, AND FAIRNESS JOSEPH J. MINARIK

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Bookmark: http://trove.nla.gov.au/version/184122
Physical Description
  • article
Language
  • English

Edition details

Title
  • CAPITAL GAINS TAXATION, GROWTH, AND FAIRNESS
Author
  • JOSEPH J. MINARIK
Physical Description
  • article
Notes
  • The question at the heart of the capital gains tax debate is whether taxing some people at a different rate than others having the same income is appropriate. Those who justify such a preference base their arguments on the concepts of economic efficiency and fairness. However, recent experience with capital gains tax decreases and increases strongly suggests that a change in the current law would yield little or no benefit. The burden of proof should rest on those who would violate the basic principle of equal tax rates on incomes from whatever source. Copyright 1992 Western Economic Association International.
  • RePEc:bla:coecpo:v:10:y:1992:i:3:p:16-25
Language
  • English
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