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President Clinton's Capital Gains Proposals, John W. Lee
President Clinton's Capital Gains Proposals, John W. Lee
Faculty Publications
Professor Lee believes that the generic capital gains rate should not be increased over 28 percent for revenue and political reasons. But to reflect that, on the average, capital gains realized by middle-income families consists entirely of inflation gain, while half of the capital gain realized at the 31- percent bracket and above consists of economic gain, increasing to 80-percent economic at the very top, he argues that a greater exclusion should be provided at the 28- and 15-percent brackets, either by a "progressive schedule" or by a $3,500 annual exclusion. To strengthen the political base for increasing the top …
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
The Future Of Transfer Taxation: Repeal, Restructuring And Refinement, Or Replacement, John E. Donaldson
Faculty Publications
No abstract provided.