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Capital Gains Tax Options - Behavioral Responses & Revenues Topic of CRS Report
March 06, 2026
WASHINGTON, March 6 (TNSLrpt) -- The Congressional Research Service issued the following report (No. R41364) on March 3, 2026, entitled "Capital Gains Tax Options: Behavioral Responses and Revenues" by economic policy senior specialist Jane G. Gravelle.

Here are excerpts:

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SUMMARY

Compared with most other tax provisions, the potential revenue gain scored for an increase in capital gains taxes is strongly affected by behavioral re . . .

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