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Harvard's Mankiw on what is carried interest and why it gets the tax treatment it does
03/05/12
06:55:59 am, by editor of MarketObservation.com 
, 121 words 
Categories: Various Market Info, Market Characteristics
NYT: Capital Gains, Ordinary Income and Shades of Gray, by N. Gregory Mankiw, March 3, 2012
"Throughout almost the entire history of the United States income tax, the tax rate on capital gains has been lower than that on ordinary income. Today, the top rate is 15 percent for capital gains and 35 percent for ordinary income. There are good reasons for this — including, for example, the fact that capital gains are not indexed for inflation. But put that aside. If we are going to tax capital gains at a lower rate, one question necessarily arises: What is a capital gain, and how can we distinguish it from ordinary income?" read Mankiw's argumentation in the New York Times
Keywords: Private Equity, Carried Interest, Taxation
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