Legislation:
H.R. 196
Bill to allow individuals to defer recognition of reinvested capital gains distributions from regulated investment companies
Congressman Jim Saxton
Press Release - Taxes Loom As Largest Expense to Mutual Fund Shareholders
Joint Economic Committee - U.S. Congress
Study - Providing Tax Equity for Mutual Fund Investors: Changing the Tax Treatment of Capital Gains Distributions
Joint Economic Committee - U.S. Congress
Dear Colleague on H.R. 196
Congressman Jim Saxton
Fact Sheet on H.R. 196
Congressman Jim Saxton
H.R. 809
Bill to make permanent the individual income tax rates for capital gains and dividends
Congressman Eric Cantor
H.R. 1500
The Investment Tax Simplification Act
Congressman David Dreier
Bill Summary
Congressman David Dreier
Section-by-Section
Congressman David Dreier
More Info
Congressman David Dreier
H.R. 1772
The FairTreatment for Precious Metals Investors Act
Congressman J.D. Hayworth
Bill Summary
Congressman J.D. Hayworth
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Research:
American Council for Capital Formation - Capital Gains Tax
American Council for Capital Formation
The ABCs of the Capital Gains Tax
The Cato Institute
Replacing the Scandal-Plagued Corporate Income Tax with a Cash-Flow Tax
The Cato Institute
A Capitol Gains Tax Cut: The Key to Economic Recovery
Institute for Policy Innovation
U.S. Capital Formation: How the U.S. Tax Code Discourage Investment
Institute for Policy Innovation
Capitalization of Capital Gains Taxes: Evidence from Stock Price Reactions to the 1997 Rate Reduction
National Bureau of Economic Research
The Character and Determinants of Corporate Capital Gains
National Bureau of Economic Research
National Center for Policy Analysis - the Capital Gains Tax
National Center for Policy Analysis
Small Business and Entrepreneurship Council - the Capital Gains Tax
Small Business and Entrepreneurship Council
Majority of Seniors Benefit from Reduced Capital Gains and Dividends Tax Rates
The Tax Foundation
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