[20030129]RS21014_永久和临时资本利得减税的经济和收入影响.pdf
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[20030129]RS21014_永久和临时资本利得减税的经济和收入影响.pdf
1、Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21014Updated January 29, 2003Economic and Revenue Effects of Permanentand Temporary Capital Gains Tax CutsJane G. GravelleSenior Specialist in Economic PolicyGovernment and Finance D
2、ivisionSummaryDuring the 107th Congress proposals were made to enact either a temporary or apermanent capital gains tax cut. The former would probably gain revenue in the first 2years but lose that revenue and more, most likely within the following 3 years. H.R.3090, passed by the House, would lower
3、 the top tax rate from 20% to 18% for assetsheld at least a year. The Senate Finance Committee version of H.R. 3090, did notreduce capital gains taxes. President Bushs current dividend relief proposal containssome capital gains relief as well. A capital gains tax cut appears the least likely of anyp
4、ermanent tax cut to stimulate the economy in the short run; a temporary capital gainstax cut is unlikely to provide any stimulus. Permanently lower capital gains taxes cancontribute to economic efficiency in some ways and detract from it in others. Capitalgains tax cuts would favor high income indiv
