New Evidence on the Tax Elasticity of Capital Gains
نویسنده
چکیده
To enhance the transparency of CBO’s work and to encourage external review of that work, CBO’s working paper series includes both papers that provide technical descriptions of official CBO analyses and papers that represent original, independent research by CBO analysts. Working papers are not subject to CBO’s regular review and editing process. Papers in this series are available at http://go.usa.gov/ULE. This paper is preliminary and is circulated to stimulate discussion and critical comment.
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