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ABCs of the Capital Gains Tax Is this your site?    
CATO Institute essay advocating for a cut in the capital gains tax.
http://www.cato.org/pubs/pas/pa-242.html

Capital Gains - Tax Foundation Is this your site?    
Brief summary of an article by Arthur P. Hall on the history and effect of the federal capital gains tax.
http://www.taxfoundation.org/prcapgains.html

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