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Economic Effects of Increasing the Tax Rates on Capital Gains and Dividends

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Publication Date: April 2008

Publisher(s): Heritage Foundation (Washington, D.C.)

Author(s): Guinevere Nell; Guinevere Nell; William W. Beach

Series: WebMemo

Topic: Banking and finance (Taxation and tax policy)

Keywords: Dividends; investment; bush tax cuts; Taxes

Type: Brief

Coverage: United States


On December 31, 2010, the low tax rates on capital gains and dividends enacted in 2003 will increase to the higher level that applied prior to that year. Many economists agree that the expiration of these tax cuts will discourage investment and slow economic growth. The United States already has one of the world's highest capital gains tax rates.