Discussion of the capital gains tax and stock market returns

Research looking at the long-run effects of capital gain tax rate changes on federal revenues is still at the beginning of its life cycle. A phenomenon is identified that has the potential to provide important insights into the revenue estimation process. There are many hurdles along the way. Howeve...

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Bibliographic Details
Published inThe Journal of the American Taxation Association Vol. 19; p. 64
Main Author Outslay, Edmund
Format Journal Article
LanguageEnglish
Published Sarasota American Accounting Association 01.01.1997
Subjects
Capital gains
Changes
Dow Jones averages
Economic development
Effects
High tech industries
Interest rates
Investments
Prices
Rates of return
Stock exchanges
Stock prices
Tax rates
Tax returns
Tax revenues
United States > US
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Summary:Research looking at the long-run effects of capital gain tax rate changes on federal revenues is still at the beginning of its life cycle. A phenomenon is identified that has the potential to provide important insights into the revenue estimation process. There are many hurdles along the way. However, the most daunting is to parse out the impact of capital gain tax law changes from other concurrent tax changes.
ISSN:0198-9073
1558-8017