The paper clears the concept of capital gains tax, and different capital gains tax from capital income tax.

本文明确了资本利得税概念，并对资本利得税与资本所得税做出区分。

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The consequences of high capital income tax policies are reduced saving, reduced capital accumulation, lower labor productivity, and reduced economic growth.

高资本收入税的后果是降低了储蓄，资本积累，从而降低了劳动生产率和经济增长。

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The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.

结论证明了在现有国际税收协定模式下，在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。

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The Tea Party express bus tour will make its way to Washington over the next several weeks and plans to arrive in the nation's capital for a rally on April 15, the national deadline day for citizens to file their annual income tax returns.

VOA: standard.2010.03.28

How would shifting to a 20% capital income tax rate affect the deficit?

WSJ: Thomas F. Cooley and Lee E. Ohanian: The Bush Tax Cuts Never Went Far Enough

Top capital-income tax rates in America and Britain fell by more than half from the 1950s to the 1980s.

ECONOMIST: Free exchange

In the authors' estimation, a 36% capital-income tax rate is justified.

ECONOMIST: Free exchange: Zero-sum debate | The