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R41364

Capital Gains Tax Options: Behavioral Responses and Revenues

Published Mar 3, 2026Updated Mar 4, 2026

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Capital Gains Tax Options: Behavioral Responses and Revenues — Informed