Capital gains taxation is one area in which lawmakers can help jump-start the economy. Capital gains tax rates for taxpayers in the top four income brackets are set to move higher in a few months. My [Allen Sinai] new study, "Capital Gains Taxes and the Economy," published this week by the American Council for Capital Formation, shows that the net effect of lower capital gains taxation is a significant plus for U.S. macroeconomic performance.Allen Sinai is chief global economist, strategist and president of Decision Economics Inc.
Wall Street Journal online subscribers can read Sinai's complete opinion piece here.
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