Article: Capital gains tax challenged

With the Legislature set to raise capital gains taxes this summer, a new study seeks to challenge the conventional wisdom that such an increase would afflict only the comfortable.

The study, released today by the Beacon Hill Institute for Public Policy Research, contends that a plan to create a minimum capital gains tax of 2 percent would result, proportionately, in a bigger tax increase for people who earn less than $20,000 a year than for those making more than $200,000.

Critics of the study, however, contended that the new tax would have a barely noticeable impact on low-income earners while reaping tens of millions of revenue dollars from wealthy stockholders. Currently, assets held ...

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