DISCUSSION OF The Capital Gains Tax and Stock Market Returns.
本文讨论Robert C. Ricketts和Craig White在《美国税务协会杂志》上发表的关于资本利得税与股票市场回报的文章，评述其目标、及时性和合理性，并提出未来研究方向。
Abstract Offers a discussion of the article entitled "The Capital Gains Tax and Stock Market Returns," by Robert C. Ricketts and Craig White in this issue of "The Journal of the American Taxation Association." Review of the goals of the authors of the article in question; Critique of the article, including its timeliness and plausibility; Suggestions for future research on the topic.