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Company law. Associations --- Tax law --- Belasting op de meerwaarde --- Belastingen --- Capital gains tax --- Droit commercial --- Handelsrecht --- Impot sur les plus-values --- Impôts --- Taxation of capital gains --- Corporations --- Sociétés --- Taxation --- Unearned increment --- Plus-value --- 351.713*13 <493> --- 336.271 <493> --- impot des societes --- plus values --- droit fiscal --- belgique --- BE / Belgium - België - Belgique --- 336.214 --- Vennootschapsbelasting--België --- vennootschapsbelasting --- meerwaarden --- fiscaal recht --- belgie --- Belastingstelsel van de genootschappen. --- 351.713*13 <493> Vennootschapsbelasting--België --- Sociétés --- Impôts --- Belastingstelsel van de genootschappen

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This paper reviews the literature on the revenue implications of a lower capital gains tax rate in the United States. The existing empirical research indicates that the timing of realizations is sensitive to tax changes but is inconclusive on the long-run revenue implications. No study claims that tax revenues would increase very much on a permanent basis. The paper concludes that other aspects of a lower capital gains tax rate deserves more attention, in particular its impact on resource allocation and tax arbitrage.

Aggregate Factor Income Distribution --- Capital gains tax --- Capital income --- Income --- Macroeconomics --- Marginal effective tax rate --- National accounts --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Personal income --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Public Finance --- Revenue administration --- Revenue --- Tax administration and procedure --- Tax policy --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes --- Working capital --- United States