The Lock-In Effect of Capital Gains Taxation some Microeconomic Formulations
Date
2014-01-15
Authors
Contributor
Advisor
Department
Instructor
Depositor
Speaker
Researcher
Consultant
Interviewer
Narrator
Transcriber
Annotator
Journal Title
Journal ISSN
Volume Title
Publisher
University of Hawaii at Manoa
Volume
Number/Issue
Starting Page
Ending Page
Alternative Title
Abstract
The personal income tax in the United States is, at best, an imperfect approximation of the "ideal" tax system regarding its neutrality, or benefical non-neutrality, in terms of equity, allocation, and stabilization influences. 'Thl..s paper will be an attempt to introduce an analytical system which will aid in clarifying one of the most controversial areas in modern tax policy - the preferential tax treatment of capital gains. In particular, the discussion will focus on the alleged "lock-in" effect on investable funds as a direct result of the existing capital gains tax.
Description
Keywords
Citation
Extent
42 pages
Format
Geographic Location
Time Period
Related To
Related To (URI)
Table of Contents
Rights
All UHM Honors Projects are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission from the copyright owner.
Rights Holder
Local Contexts
Email libraryada-l@lists.hawaii.edu if you need this content in ADA-compliant format.