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1 Federal Capital Gains and Losses Taxation: A Selected Bibliography 1 (1973)

handle is hein.tera/fcglosta0001 and id is 1 raw text is: TAX FOUNDATION'S izber 55 September 1973 Federal Capital Gains and Losses Taxation A Selected BibliograEn - The references are arranged as follows: I. General II. Economic Impact III. Proposals for Reform IV. Commercial Services I. General Dailey, i4artin J. Capitals Gains and Income Taxation. In harberger, Arnold C. and Bailey, Martin J., eds. The Taxation of Income from_Capital. Washington, D.C.: Brookings Institution, l969. pp. ii-T9. A discussion of the special tax treatment of capital gains, estimating the effective tax rate by comparing data on capital gains realized and declared with estimates of capital gains accrued. (Canadian) Royal Commission on Taxation. Report. 6 vol. Ottawa: Queen's Printer, 1966. var. pag. Chairman of the Commission was Kenneth Lebl. Carter. Chapter 15 of Volume 3 is 'Property Income and discusses gains and losses for tax purposes. David, ;Martin. Alternative Approaches to Capital Gains Taxation (Studies of Govern- ment Finance). Washington, D.C.: Brookings Institution, 1968. 280 pp. biblio. Discusses the legal and economic aspects of the present capital gains tax; notes proposals for reform; investigates the possibilities of limiting applica- tion of the tax; surveys transfers by gift or bequest; and comments on proposals to reduce the 'lock-in effects. Goode, Richtard. The Individual Income Tax (Studies of Government Finance). Washington, D.C.: Brookings Institution, 1964. 367 pp. Pages 184 through 221 describe the tax treatment of capital gains and losses and suggest improvements. Halperin, Daniel I. 'Capital Gains and Ordinary Deductions: Negative Income Tax for the Wealthy, Boston Colle Industrial and Cormercial Law Review, Vol. XII, rdo. 3, February 1971, pp. 387-407. The provisions of the action taken in the Tax Reform Act of 1969 apply princi-, pally to investors in the stock market and in vacant land. ALL RbQUMSTS FOR MATERIALS SHOULD BE SET TO THE PUBLISHERS TAX FOUNDATION, INCORPORATED - 50 ROCKEFELLER PLAZA • NEW YORK, N. Y. 10020