NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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The Nature and Tax Treatment of Capital Gains and Losses

Lawrence Howard Seltzer, assisted by Selma F. Goldsmith and M. Slade Kendrick

Published in 1951 by NBER

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0576 pages
ISBN: 0-870-14119-8

Table of Contents

Front matter: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. -23 - 0) (bibliographic info) (download)
1. Background of the Controversy: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 1 - 24) (bibliographic info) (download)
2. Origins of the Special Legal Status of Capital Gains: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 25 - 46) (bibliographic info) (download)
3. The Economic Nature of Capital Gains and Losses: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 47 - 82) (bibliographic info) (download)
4. Are Capital Gains Appropriate Elements of Taxable Income?: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 83 - 108) (bibliographic info) (download)
5. Capital Gains and Losses and Their Distribution, 1917-1946: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 109 - 155) (bibliographic info) (download)
6. Effects of the Changing Tax Treatment of Capital Gains upon Investors' Behavior: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 156 - 180) (bibliographic info) (download)
7. Effects of the Changing Treatment of Capital Losses and of Short Term Transactions: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 181 - 202) (bibliographic info) (download)
8. Effects of the Changing Tax Treatment upon Federal Revenues: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 203 - 210) (bibliographic info) (download)
9. Tax Avoidance through Capital Gains: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 211 - 253) (bibliographic info) (download)
10. The Tax Treatment of Capital Gains and Losses in Other Countries : Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 254 - 280) (bibliographic info) (download)
11. Competing Proposals for the Tax Treatment of Capital Gains and Losses: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 281 - 318) (bibliographic info) (download)
Appendix to , and Index: Lawrence Howard Seltzer, Selma F. Goldsmith, M. Slade Kendrick (p. 319 - 554) (bibliographic info) (download)
 
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