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This analysis examines the implications of capital gains within the context of income taxation and equity.

Capital-Gains Taxation.

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Analysis of capital gains taxation's effects on equity and tax burden in society, suggesting reforms.

This analysis examines the implications of capital gains within the context of income taxation and equity.
Critically analyzes the principles of progressive taxation.
Evaluates the comparison between expenditures tax and income tax.
Discusses the historical absence of income tax on capital gains in England.
Suggests potential reforms for capital gains taxation.
Rich individuals spend more, but may not contribute proportionately to taxes.
Current capital gains taxation may lead to inequitable tax burdens.
Reforms like a uniform tax rate on capital gains could improve tax equity.

Martin Atlas (1938) studied this question.

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