Rethinking Tax Fairness

Policy Backgrounders | Taxes

No. 114
Monday, March 09, 1992
by NCPA

The recent debate in the House of Representatives pitted a House Republican economic plan against a plan proposed by the Democratic leadership. The central feature of the Republican plan was a dramatic cut in the capital gains tax rate. The central feature of the House Democrats' plan was a tax cut for lowand middle-income wage earners, to be paid for by raising the tax rates for higher-income taxpayers.

For complete publication: bg114.pdf


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