Capital Gains - Tax Foundation - Senior Economist Arthur P. Hall explains who really carries most of the burden of the capital gains tax. The answer may surprise you... www.taxfoundation.org/prcapgains.html
Eight Reasons Not to Cut the Capital Gains Tax - Slate - Michael Kinsley presents some arguments against Capital Gains tax cuts. He presents this as a list of responses to specific arguments for cutting them. slate.com/Features/CapGains/Capgains.asp
The Impact of Capital Gains Tax Reductions - The American Council for Capital Formation offered this testimony to Congress on how capital gains tax cuts would be a tremendous help to the US economy. www.accf.org/mar97test.htm
The ABCs of the Capital Gains Tax - Cato Institute - Experts at a leading think tank explain the capital gains tax, and how having it (or cutting it) affects the economy. www.cato.org/pubs/pas/pa-242.html