Number: RL30317
Title: CAPITAL GAINS TAXATION: DISTRIBUTIONAL EFFECTS
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: Several different measures of the distribution of the capital gains tax are presented. These measures examine the absolute and relative distribution across income classes, the effects on the distribution of taxes, and the proportion of the population affected by the tax. These measures are presented for 1999 and indicate that capital gains taxes are concentrated among high income individuals.
Pages: 9
Date: Updated September 24, 1999