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~institution:"National Bureau of Economic Research"
~person:"Agersnap, Ole"
~subject:"Inheritance tax"
~subject:"Tax policy"
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The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates
Agersnap, Ole
-
2020
elasticity of revenues with respect to the tax rate over a ten-year period is -0.5 to -0.3, indicating that
capital
gains
tax
… federal tax revenue. Our long-run estimates yield revenue-maximizing
capital
gains
tax
rates of 38 to 47 percent …
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