Capital Gains: Its Recent, Varied, Growing (?) Impact on State Revenues
Posted: 13 Aug 2003
Abstract
The authors write that the impact of fluctuations in capital gains taxes on state budgets shows the importance of tax base diversification and the need for awareness of transitory versus permanent increases in tax bases.
Suggested Citation: Suggested Citation
Sjoquist, David L. and Wallace, Sally, Capital Gains: Its Recent, Varied, Growing (?) Impact on State Revenues. Available at SSRN: https://ssrn.com/abstract=434200
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