Capital Gains: Its Recent, Varied, Growing (?) Impact on State Revenues

Posted: 13 Aug 2003

See all articles by David L. Sjoquist

David L. Sjoquist

Georgia State University

Sally Wallace

Georgia State University - Department of Economics; University of Pretoria

Abstract

The authors write that the impact of fluctuations in capital gains taxes on state budgets shows the importance of tax base diversification and the need for awareness of transitory versus permanent increases in tax bases.

Suggested Citation

Sjoquist, David L. and Wallace, Sally, Capital Gains: Its Recent, Varied, Growing (?) Impact on State Revenues. State Tax Notes, Vol. 29, No. 7, August 18, 2003. Available at SSRN: https://ssrn.com/abstract=434200

David L. Sjoquist (Contact Author)

Georgia State University ( email )

P.O. Box 3992
Atlanta, GA 30302-3992
United States
404-413-0246 (Phone)

HOME PAGE: http://frp.aysps.gsu.edu/sjoquist/index.html

Sally Wallace

Georgia State University - Department of Economics ( email )

Department of Economics
35 Broad Street, 6th Floor
Atlanta, GA 30303-3083
United States
(404) 413-0046 (Phone)

University of Pretoria ( email )

Physical Address Economic and Management Sciences
Pretoria, Gauteng 0002
South Africa

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