Capital Gains and Ordinary Deductions: Negative Income Tax for the Wealthy

Halperin, Daniel2014-10-011971Daniel I. Halperin, Capital Gains and Ordinary Deductions: Negative Income Tax for the Wealthy, 12 B.C. L. Rev. 387 (1971).0161-6587http://nrs.harvard.edu/urn-3:HUL.InstRepos:12991694en-USCapital Gains and Ordinary Deductions: Negative Income Tax for the WealthyJournal Article2014-10-01