Article: A Capital Gains Tax Holiday

The House Ways and Means Committee is apparently inclined to report favorably a proposal by Rep. Ed Jenkins (D-Ga.) to reduce the capital gains tax rate for two years and then index the tax system so as to tax real and not inflationary gains. There is a case for indexing. But the yo-yo aspect of the proposal-dropping and then increasing the capital gains rate-is the worst tax policy idea of the 1980s. A capital gains tax holiday will discourage investment, exacerbate our fiscal mess and confer large windfalls on those who need them least.

The rationale for capital gains tax cuts is that they encourage people to undertake risky investments. Perhaps. But is hard to see how a temporary ...

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