Capital Losses

October 1978
National Review;10/13/1978, Vol. 30 Issue 41, p1264
The article reports on developments concerning capital gains taxation in the United States. It tells of percentage changes in capital gains taxation and the impact on tax revenues. It also mentions policy implications for taxation. It emphasizes that there is no ethical or economic justification for taxing illusory gains that simply keep pace with the decreasing value of the dollar.


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