Abstract

https://ssrn.com/abstract=1322452
 
 

Footnotes (57)



 


 



Why the Correct Capital Gains Tax Rate is Zero


Bruce Bartlett


Independent

September 6, 1999

Tax Notes, Vol. 84, No. 10, 1999

Abstract:     
Argues that capital gains are not income because they simply represent the capitalized value of an income stream that is already taxed, whether it be interest, dividends, or rent. Therefore, the capital gains tax effectively represents a double tax on the same income. This argument is supported with extensive references to the legal and economic literature.

Number of Pages in PDF File: 8

Keywords: taxation, capital gains

JEL Classification: H2, K34, N42


Open PDF in Browser Download This Paper

Date posted: September 20, 2010  

Suggested Citation

Bartlett, Bruce, Why the Correct Capital Gains Tax Rate is Zero (September 6, 1999). Tax Notes, Vol. 84, No. 10, 1999. Available at SSRN: https://ssrn.com/abstract=1322452

Contact Information

Bruce Bartlett (Contact Author)
Independent ( email )
Feedback to SSRN


Paper statistics
Abstract Views: 605
Downloads: 80
Download Rank: 244,607
Footnotes:  57