You are looking at 1 - 1 of 1 items

  • Author or Editor: Dmitry Zelik x
Clear All Modify Search
You do not have access to this content

Reuven S. Avi-Yonah and Dmitry Zelik

This chapter examines the tax treatment of capital gains in the United States. It explains the history of the US capital gains tax, its basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; United States; tax system design