The Capital Gains Preference: Imperfect, but Useful

2 Pages Posted: 16 Feb 2013

See all articles by Alan D. Viard

Alan D. Viard

American Enterprise Institute

Date Written: June 11, 2012

Abstract

In this article, Viard argues that the capital gains preference is a valuable but imperfect feature of today’s tax system.

Suggested Citation

Viard, Alan D., The Capital Gains Preference: Imperfect, but Useful (June 11, 2012). Tax Notes, Vol. 135, No. 11, 2012, Available at SSRN: https://ssrn.com/abstract=2218384

Alan D. Viard (Contact Author)

American Enterprise Institute ( email )

1150 17th Street, N.W.
Washington, DC 20036
United States
(202) 419-5202 (Phone)
(202) 862-7177 (Fax)

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
39
Abstract Views
944
PlumX Metrics