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NCIDBA42469107
タイトルThe labyrinth of capital gains tax policy : a guide for the perplexed / Leonard E. Burman
出版者Washington, D.C. : Brookings Institution Press , c1999
形態xi, 196 p. : ill. ; 24 cm
内容注記The not-so-great debate
How capital gains are taxed
The kinds of assets that produce capital gains
How a capital gains tax differential affects saving and investment
How a tax preference affects the efficiency of capital allocation
Who has capital gains?
Indexing capital gains for inflation
Alternative ways of taxing capital gains
Beyond caveman tax policy
注記Includes bibliographical references (p. 175-189) and index
分類LCC:HJ4653.C3
DC21:336.24/3
件名LCSH:Capitalgainstax -- UnitedStates
著者情報Burman, Leonard
和洋区分
標題言語英語
本文言語英語
出版国アメリカ合衆国
ISBN0815712707
番号LCCN : 99006203
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巻号予約予約人数所在請求記号資料ID状態備考
1 0経済345.2:B020022907 研究室  

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