TY - BOOK AU - David,Martin TI - Alternative approaches to capital gains taxation / T2 - Studies of Government Finance U1 - 336.24 / 23 PY - 1968/// CY - Washington : PB - The Brookings Institution, KW - Impuesto sobre las ganancias de capital KW - Estados Unidos KW - Institución Brookings N1 - Incluye notas a pie de página e índice alfabético; Bibliografía: páginas [258]-267; The Law and Equity -- Taxable Capacity -- Statiscal Background -- Proposals for Reform -- Limiting Eligibility -- Transfers by Gift or Bequest -- Revison of the Underlying Framework -- Proposals To Reduce the Lock-in Effect -- Conference Discussion and Conclusions ER -