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Do We Really Need Special Tax Relief for Capital Gains? | Synapse

June 15, 2026

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Do We Really Need Special Tax Relief for Capital Gains?

RRRobert C. RickettsTexas Tech University

Key Points

Assess the necessity and impact of capital gains tax deductions on economic equity.
Theoretical exploration of capital gains tax implications
Examination of income bunching effects
Analysis of the lock-in effect associated with capital gains
Identified theoretical issues surrounding capital gains tax deductions
Highlighted the lock-in effect influencing investment decisions
Revealed uneven distribution of benefits from capital gains deduction across various income levels

Abstract

Abstract Evaluates the merits of capital gains tax deduction. Theoretical issues in the capital gains debate; Income bunching; Lock-in effect of capital gains tax; Uneven distribution of benefits of capital gains deduction.

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Cite This Study

Robert C. Ricketts (Sat,) studied this question.

synapsesocial.com/papers/6a2f9866a1cfeec49082967b https://doi.org/https://doi.org/10.2308/ah-9604010085

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1CAPITAL-GAINS TAXATION.1938
2DISCUSSION OF The Capital Gains Tax and Stock Market Returns.1997
3Optimal Capital Gains Realization by Individual Taxpayers in the Presence of Capital Losses.1998
4A Decision Model for the Alternative Tax on Capital Gains.1981
5Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada2024 · 1 citations