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TaxVox: Capital gains and dividends

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The voices of Tax Policy Center's researchers and staff

Individual Taxes

How Government Tax And Transfer Policy Promotes Wealth Inequality

February 5, 2019 –
Federal tax and spending policies are worsening the problem of economic inequality. But the tax breaks that overwhelmingly benefit the wealthy are only part of...

Individuals Pay Very Little Individual Income Tax on Capital Income

September 6, 2018 –
Most capital income earned by the wealthy never is taxed at the individual level, in part because assets are often not sold and their gains...
Individual Taxes

Who Benefits From The Zero Percent Tax Bracket For Capital Gains And Dividends?

July 31, 2017 –
Like other forms of income, long-term capital gains and qualified dividends are taxed at graduated rates. Long-term capital gains and qualified dividends, however, receive preferential...
Individual Taxes

How Capital Gains Affected Average Income Tax Rates From 2001-2014

March 15, 2017 –
This post is part of the Tax Policy Center’s series, Tax Line , which digs into the data behind the day’s most pressing tax policy...
Individual Taxes

Investors respond to changes in capital gains tax rates, but less than you think

February 17, 2017 –
It is conventional wisdom that people adjust their investment patterns in response to upcoming changes in capital gains tax rates: They accelerate their gains if...
Individual Taxes

Taxing carried interest just right

October 6, 2016 –
Hillary Clinton and Donald Trump agree on one thing: Managers of private equity funds should pay ordinary tax rates on their carried interest, not the...
Business Taxes

The Rich get Richer, with a Little Tax Help

June 22, 2015 –
Renaissance Technologies, an investment manager, is once again showing how to aggressively manipulate the tax system for its own benefit. This time,...
Individual Taxes

Cutting Capital Gains Taxes is a Dead End, Not a Step on the Road to a Consumption Tax

March 3, 2015 –
One of the most useful insights of public economics is the "theory of second best." The idea is that adopting some but not all of the features of...
Campaigns, Proposals, and Reforms

Adjusting the President’s Capital Gains Proposal

January 21, 2015 –
President Obama’s new proposal to tax capital gains at death is a welcome change that would close a huge loophole, but it suffers from a serious flaw...
Individual Taxes

President Obama Targets the "Angel of Death" Capital Gains Tax Loophole

January 18, 2015 –
The President plans to announce in Tuesday’s State of the Union Address new proposals that would raise taxes on capital gains for the wealthiest...
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Brief

The Tax Gap’s Many Shades of Gray (Brief)

Daniel Hemel, Janet Holtzblatt, Steven M. Rosenthal
February 22, 2022

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Meet the Experts

  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
  • Kim S. Rueben
    Sol Price Fellow
  • Janet Holtzblatt
    Senior Fellow
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow

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