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From:
Congressional Budget Office
(Uncensored)
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Taxing Capital Income: Effective Marginal Tax Rates Under 2014 Law and Selected Policy Options | Congressional Budget Office
https://www.cbo.gov/publication/49817
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On average, the effective marginal tax rate on capital income is 18 percent, but that rate varies significantly by sector. In this report, CBO estimates effective rates under current law and eight policy options.
