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The remaining part of the budget surplus, about $300 billion over the earlier Clinton-Gore estimates, came from an unexpected increase in tax revenues. These unexpected tax revenues came primarily from increased payroll receipts, a surge in tax receipts from the elderly withdrawing money from their IRAs, and an approximately fivefold increase in capital gains tax receipts, despite (and in truth, because of) a drop in the capital gains tax rate which the Republicans had pushed.
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