Capital Gains: Part Three.

The final paper in Stephen J. Entin of IRET’s three part series about the capital gains tax rate is entited, Revenue Estimation Of Capital Gains Needs Improvement, and as the title promises it explores the inacurate revenue estimates applied to potential changes...

Capital Gains: Part Two.

As previously noted, IRET has published a series of three excellent papers on the case for lowering the capital gains tax rate.  The second paper is introduced by Stephen J. Entit and written by Paul Evans.  Entitled, The Relationship Between Realized Capital Gains...

Capital Gains: A Three Part Series.

Over the next several days we will be highlighting a series of papers by Stephen J. Entin of the Institute for Research on the Economics of Taxation (IRET).  These papers examine the looming possibility of an increase in the capital gains tax rate and make a strong...