Article: Essentials of the capital gains debate.(Commentary)

For many years, the capital gains debate mainly has been a sterile argument about the revenue effect of cutting the tax rate. Supporters of a tax cut have said cutting the capital gains tax would stimulate asset sales and enough new investment to pay for much or all of the lost revenue.

Opponents are skeptical of such claims, arguing that cutting the capital gains tax would only enlarge the deficit. Both sides have heavyweight economists with complex computer models spewing out estimates supporting their positions. But the capital gains issue probably cannot be resolved empirically. The decision to cut the capital gains tax or leave it where it is ultimately ...

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