Research

Capital gains tax:

• Dr. William Gentry, “Capital Gains Taxation and Entrepreneurship,” American Council for Capital Formation, November, 2010.
• Allen Sinai, “Capital Gains Taxes and the Economy,” American Council for Capital Formation, September 21, 2010.
• “The Effect of Capital Gains Tax Rises on Revenues,” Adam Smith Institute, May 2010.
• J.D. Foster, “Obama’s Capital Gains Tax Hike Unlikely to Increase Revenues,” Heritage Foundation, March 24, 2010.
• Stephen J. Entin, “Revenue Estimation Of Capital Gains Needs Improvement,” Capital Gains Series, No. 3, Institute for Research on the Economics of Taxation, November 9, 2009.
• Paul Evans, “The Relationship Between Realized Capital Gains And Their Marginal Rate Of Taxation, 1976-2004,” Capital Gains Series, No. 2, Institute for Research on the Economics of Taxation, October 9, 2009.
• Stephen J Entin, “The Effect Of The Capital Gains Tax Rate On Economic Activity And Total Tax Revenue,” Capital Gains Series, No. 1, Institute for Research on the Economics of Taxation, October 9, 2009.
• Curtis Dubay, “The Economic Impact of the Proposed Capital Gains Tax Increase,” WebMemo #2418, Heritage Foundation, April 29, 2009.
• Stephen Moore. “Capital Gains Taxes,” The Concise Encyclopedia of Economics, 2008.
• “U.S. Individual Capital Gains Tax Rates High,” Special Report, American Council for Capital Formation, October 2008.
• William Beach, Rea Hederman, Jr. and Guinevere Nell, “Economic Effects of Increasing the Tax Rates on Capital Gains and Dividends,” WebMemo #1891, Heritage Foundation, April 15, 2008.
• Stephen Moore and Tyler Grimm, “The Bush Capital Gains Tax Cut after Four Years: More Growth, More Investment, More Revenues,” National Center for Policy Analysis, January 10, 2008.
• Jason Clemens, Keith Godin and Niels Veldhuis, “The Economic Costs of Capital Gains Taxes,” The Fraser Institute, March 8, 2007.
• Curtis Dubay, “Issues in the Indexation of Capital Gains,”  Special Report No. 148, Tax Foundation, November 22 2006.
• Raymond J. Keating, “Tax Cut Permanency Report #1: The Capital Gains Tax,” Analysis #18, Small Business & Entrepreneurship Council, February 2005.
• Stephen Moore and Phil Kerpen, “A Capital Gains Tax Cut: The Key to Economic Recovery,” Institute for Policy Analysis, October 2001.
• Alan Reynolds, “Capital Gains Tax: Analysis of Reform Option for Australia,” Australian Stock Exchange, July 1999.
• “Should We Lower the Capital Gains Tax?” Cato Policy Report, Cato Institute, July 16, 1998.

Death tax:

• Stephen J. Entin, “Estate Taxes, Deficits and Budget Implications,” American Family Business Foundation, October 2011.
• Douglas Holtz-Eakin & Cameron T. Smith, “Growth Consequences of Estate Tax Reform: Impacts on Small and Family Businesses,” American Family Business Foundation, September 2010.
• Patrick Fagan, “How the Death Tax Kills Small Businesses, Communities—and Civil Society,”  Heritage Foundation, Backgrounder #2438, July 26, 2010.
• Curtis Dubay, “The Economic Case Against the Death Tax,” Heritage Foundation, Backgrounder #2440, July 20, 2010.
• Adam Nicholson, “Impact of the Estate Tax on Small Business,” American Family Business Foundation, March 29, 2010.
• “Death Tax: Time to Kill It Forever,” Heritage Foundation, Factsheet #45, December 2, 2009.
• Anthony Davies and Pavel Yakolevm, “Myths and Realities Surrounding the Estate Tax,” American Family Business Foundation, November 2009.
• Palmer Schoening and Patrick Fagan, “Repealing Death Tax Will Create Jobs and Boost Economy,” American Family Business Foundation and FRC, September 2009.
• Stephen J. Entin, “Economic Impact of the Estate Tax: Effects of Various Possible Reform Options,” Policy Bulletin, No. 93, Institute for Research on the Economics of Taxation, June 4, 2009.
• Stephen J. Entin, “Kill the Death Tax,” Presentation at the AFBI Media Briefing and Seminar, Durham, NH, September 5,  2007.
• “U.S. Death Tax Rates Among Highest,” American Council for Capital Formation, August 2007.
• Chris Edwards, “Repealing the Federal Estate Tax,” Cato Institute, Tax & Budget Bulletin, No. 36, June 2006.
• Andrew Chamberlain, Gerald Prante, and Patrick Fleenor, “Death and Taxes: The Economics of the Federal Estate Tax,” Special Reports, No. 142, Tax Foundation, June 2, 2006.
• “Costs and Consequences of the Federal Estate Tax,” Congressional Joint Economic Committee, May 2006.
• Edward J. McCaffery, “Grave Robbers: The Moral Case Against the Death Tax,” Policy Analysis no. 353, Cato Institute, October, 1999.

Dividends tax:

• Rea Hederman, Jr. and Patrick Tyrrell, “Obama Tax Hikes: Dividend Tax Increase Hurts Seniors and the Economy,” Backgrounder #2460, Heritage Foundation, September 10, 2010.
• “The Beneficiaries of the Dividend Tax Rate Reduction: A Profile of Utility Shareholders,” Ernst & Young, January 2010.
• William Beach, Rea Hederman, Jr. and Guinevere Nell, “Economic Effects of Increasing the Tax Rates on Capital Gains and Dividends,” WebMemo #1891, Heritage Foundation, April 15, 2008.
• Stephen Moore and Phil Kerpen, “Show Me the Money! Dividend Payouts after the Bush Tax Cut,” Briefing Papers No. 88, Cato Institute, October 11, 2004.

General taxes:

• William Beach, Rea Hederman, Jr., John Ligon, Guinevere Nell and Karen Campbell, “Obama Tax Hikes: The Economic and Fiscal Effects,” Center for Data Analysis Report #10-07, Heritage Foundation, September 20, 2010.
• Alan D. Viard, “The High-Income Rate Reductions: The Neglected Stepchild of the Bush Tax Cuts,” Tax Policy Outlook No. 3, September 2010.
• Pete Sepp, “Ten Reasons to Extend Tax Relief and Stop Tax Hikes,” NTU Issue Brief #180, National Taxpayers Union, September 8, 2010.
• J.D. Foster, “Obama Tax Hikes Defended by Myths and Straw Man Arguments: Summary,” WebMemo #3001, Heritage Foundation September 7, 2010.