Alan J. Auerbach (UC-Berkeley, Department of Economics), Reforming Capital Gains Taxation, 135 Tax Notes 1399 (June 11, 2012): Auerbach argues that by shifting the capital gains tax from new investment to existing assets and by modifying the method of realization-based taxation, it’s possible to construct a progressive tax reform that...
EXECUTIVES thunder that America's corporate-tax rates are to blame for economic weakness. Mitt Romney's campaign accuses Barack Obama of waging a "war on capital." In fact, America's taxation of capital is more murky than confiscato... Read Post
Those of us who own businesses, corporations, and commercial or residential investment real estate assets are often reluctant to sell because of capital gains taxes associated with the sale. But what other choice do we have other th... Read Post
Co-chairman of the National Commission on Fiscal Responsibility and Reform former Sen. Alan Simpson, R-Wyo., left, and Erskine Bowles, former White House chief of staff recommend taxing capital gains as ordinary income. Photo by Bil... Read Post