Research
In 1978, ACCF was instrumental in helping turn a looming hike on the capital gains tax into a dramatic tax cut. Today, thirty years later, ACCF continues to provide expert research and a bipartisan effort to maintain low rates on capital gains taxes.
For the latest capital gains tax research publications click here.




"...to marshal more venture capital for more new industries -- the kind of efforts that begin with a couple of partners setting out to create and develop a new product -- we intend to lower the maximum capital gains tax rate."
"The tax on capital gains directly affects investment decisions, the mobility and flow of risk capital from static to more dynamic situations, the ease or difficulty experienced in new ventures in obtaining capital, and thereby the strength and potential for growth of the economy."