Authors Posts by ACCF



Why Is Capital Investment Consistently Weak in the 21st Century U.S. Economy?

The slowing pace of investment has contributed to slower productivity, economic growth and, ultimately, to a slower rate of improvement in living standards.

Special Report: How Will Alternative Tax Reform Plans Impact Business Investment Incentives?

As the debate about how to reform the federal tax code continues, the ACCF presents this Special Report summarizing the finding of a new ACCF/ Ernst & Young report analyzing how two alternative reform plans will impact the cost of capital for new investment in the U.S.

Capital Gains Taxation and Entrepreneurship

By Dr. William Gentry

The taxation of capital gains is a perennial issue in tax policy. One critical aspect for understanding the overall effects of capital gains taxation is how these taxes affect entrepreneurs. While many analyses focus on the disincentive effects created by capital gains taxes for investors in large corporations, these disincentives may be even more important for entrepreneurs.