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The tax on capital gains directly affects investment decisions, the mobility and flow of risk capital... the ease or difficulty experienced by new ventures in obtaining capital, and thereby the strength and potential for growth in the economy.

资本利得税直接影响投资决策、风险资本的流动性和流动。新企业在获得资本方面所经历的轻松或困难,从而获得经济增长的力量和潜力。

— John F. Kennedy 肯尼迪

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