Institute on Taxation and Economic Policy (ITEP)

December 16, 2025

Nevada Law Journal: Nothing to Gain: The Disparate Impact of the Capital Gains Tax Preference on Women and Persons of Color

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This article provides a brief history of the capital gains preference, examines statistical income and wealth disparities based on gender and race, and proposes solutions to reduce the negative impact of the capital gains preference that leaves behind women and persons of color.

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