%0 Journal Article %J Tax Notes %D 2021 %T The New Washington State Capital Gains Tax %A Axelton,Z %A Holbrook,Brandon %A Gramlich,J %K Accounting %X In this article, the authors examine Washington’s new 7 percent capital gains tax, analyzing the tax from constitutional, practical, and policy perspectives. %B Tax Notes %P 899-905 %8 2021 %G eng %U https://www.taxnotes.com/special-reports/capital-gains-and-losses/washington-states-new-capital-gains-tax/2021/07/08/76qql %2 a %4 233881802752 %$ 233881802752