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Capital Gains Taxes, Innovation and Growth.

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ProQuest Congressional Research Digital Collection: Part A (1830-2003) Available online

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Format:
Book
Government document
Author/Creator:
Library of Congress. Congressional Research Service.
Language:
English
Subjects (All):
Capital investments.
Corporations.
Income tax.
Physical Description:
1 online resource (14 pages) : digital, PDF file
monochrome
Place of Publication:
[Place of publication not identified] : [publisher not identified], 1999.
System Details:
System requirements: PDF reader software.
text file
PDF
Summary:
Examines the historical relationship between capital gains tax rates and creation of new firms through venture capital investments and considers the target efficiency of capital gains tax cuts as a method of stimulating innovative firms. Discusses the desirability of reallocating investment to risky enterprises and the role of lower capital gains taxes in attracting talented individuals through executive stock options.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Other Format:
Microfiche version: Library of Congress. Congressional Research Service. Capital Gains Taxes, Innovation and Growth
Access Restriction:
Restricted for use by site license.

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