Changes in Iowa's Capital Gains Tax

Date
2015-08-26
Authors
Hayes, Dermot
Hayes, Dermot
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Altmetrics
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Center for Agricultural and Rural Development
Abstract

Late in the 1998 Legislative session, the Iowa legislature passed and Governor Branstad signed into law a provision that eliminates state capital gains tax when a business is sold to a lineal descendant. Why did this happen, and what are the likely effects?

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