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Are Capital Gains Income? The Connection with Mises' Calculation Problem

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First published at 18:26 UTC on January 19th, 2024.

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Join Tom DiLorenzo, Joe Salerno, and Patrick Newman in Tampa on February 17: https://Mises.org/Tampa2024
Use code "Action24" for 15% off admission.

Bob goes solo to discuss a recent Twitter controversy, in which opponents of a proposed tax…

Join Tom DiLorenzo, Joe Salerno, and Patrick Newman in Tampa on February 17: https://Mises.org/Tampa2024
Use code "Action24" for 15% off admission.

Bob goes solo to discuss a recent Twitter controversy, in which opponents of a proposed tax argued that unrealized capital gains couldn't possibly be a form of income. Bob cites both Austrian theory and corporate accounting practice to respond that all capital gains are income, which is not to say that they ought to be taxed. The dispute is important because understanding the definition of "income" sheds light on the role of market prices in guiding entrepreneurial action.

Bob Talks to David Schizer on the Moore Ruling: https://Mises.org/HAP431a
Bob's Econlib Article on Capital and Income: https://Mises.org/HAP431b

Human Action Podcast listeners can get a free copy of Murray Rothbard's Anatomy of the State: https://Mises.org/HAPodFree

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