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Update recommendation of CBO-equivalent CG semi-elasticity #72

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Update recommendation of CBO-equivalent CG semi-elasticity #72

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We should update our recommendation of a CBO equivalent capital gains semi-elasticity as the passage of TCJA and other modest factors will have changed the EMTR for long term capital gains, which is relevant to the conversion CBO/JCT research to our calculator. I doubt this will make a big difference, but it is worth doing for peace of mind.

See relevant thread:
PSLmodels/Tax-Calculator#1065

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