The U.S. Congressional Research Services (CRS) has published a report dated 24 May 2022 on Capital Gains Taxes: An Overview of the Issues. The report discusses the taxation of capital gains for individuals, including how gains are taxed, the sources of capital gains, and effective tax rates, as well as a number of issues, such as revenue yield, distributional effects, efficiency effects, and policy options. With respect to policy options, the focus is mainly on high-income individuals that a…