000 01101nam a2200277Ia 4500
000 nam a22 7a 4500
003 SMV
005 20210318010148.0
008 210318b ||||| |||| 00| 0 spa d
020 _a0-8157-1269-3
040 _cSMV
041 _hspa
050 _aHJ/4653.C/B87/1999
100 _aBurman, Leonard E.
245 4 _aThe labyrinth of capital gains tax policy: a guide for the perplexed
260 _aWashington, D.C.
260 _bThe brookings institution
260 _c1999
300 _a196 p.
505 _aContiene: 1. The not-so - great debate.- 2. How capital gains are taxed.- 3. The kinds of assets that produce capital gains.- 4. How a capital gains tax differential affects saving and investment.- 5. How a tax preference affects the efficiency of capital allocation.- 6. Who has capital gains?.- 7. Indexing capital gains for inflation.- 8. Alternative ways of taxing capital gains.- 9. Beyond caveman tax policy. Anexos.
650 _aCapital gains
653 _aTaxed
942 _2lcc
942 _cLibros
942 _hHJ/4653.C/B87/1999
999 _c3335
_d3335