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Dynamic asset pricing effects and incidence of realization-based capital gains taxes

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  • Viard, Alan D.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Monetary Economics.

Volume (Year): 46 (2000)
Issue (Month): 2 (October)
Pages: 465-488

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Handle: RePEc:eee:moneco:v:46:y:2000:i:2:p:465-488

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Web page: http://www.elsevier.com/locate/inca/505566

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References

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  1. Klein, Peter, 1998. "The capital gain lock-in effect with short sales constraints," Journal of Banking & Finance, Elsevier, vol. 22(12), pages 1533-1558, December.
  2. Randall P. Mariger, 1995. "Taxes, capital gains realizations, and revenues: a critical review and some new results," Finance and Economics Discussion Series 95-31, Board of Governors of the Federal Reserve System (U.S.).
  3. Stiglitz, Joseph E., 1983. "Some aspects of the taxation of capital gains," Journal of Public Economics, Elsevier, vol. 21(2), pages 257-294, July.
  4. Auerbach, Alan J., 1989. "Capital Gains Taxation and Tax Reform," National Tax Journal, National Tax Association, vol. 42(3), pages 391-401, September.
  5. Englund, Peter, 1986. "Transaction costs, capital-gains taxes, and housing demand," Journal of Urban Economics, Elsevier, vol. 20(3), pages 274-290, November.
  6. Mariger, Randall P., 1995. "Taxes, Capital Gains Realizations, and Revenues: A Critical Review and Some New Results," National Tax Journal, National Tax Association, vol. 48(3), pages 447-62, September.
  7. Dammon, Robert M & Spatt, Chester S, 1996. "The Optimal Trading and Pricing of Securities with Asymmetric Capital Gains Taxes and Transaction Costs," Review of Financial Studies, Society for Financial Studies, vol. 9(3), pages 921-52.
  8. Rubinstein, Mark, 1974. "An aggregation theorem for securities markets," Journal of Financial Economics, Elsevier, vol. 1(3), pages 225-244, September.
  9. Poterba, James M., 1987. "How burdensome are capital gains taxes?: Evidence from the United States," Journal of Public Economics, Elsevier, vol. 33(2), pages 157-172, July.
  10. McGee, M. Kevin, 1998. "Capital Gains Taxation and New Firm Investment," National Tax Journal, National Tax Association, vol. 51(n. 4), pages 653-73, December.
  11. Alan J. Auerbach & Leonard E. Burman & Jonathan Siegel, 1998. "Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data," NBER Working Papers 6399, National Bureau of Economic Research, Inc.
  12. Chamley, Christophe & Wright, Brian D., 1987. "Fiscal incidence in an overlapping generations model with a fixed asset," Journal of Public Economics, Elsevier, vol. 32(1), pages 3-24, February.
  13. Constantinides, George M, 1983. "Capital Market Equilibrium with Personal Tax," Econometrica, Econometric Society, vol. 51(3), pages 611-36, May.
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Cited by:
  1. Chyz, James A. & Li, Oliver Zhen, 2012. "Do Tax Sensitive Investors Liquidate Appreciated Shares After A Capital Gains Tax Rate Reduction?," National Tax Journal, National Tax Association, vol. 65(3), pages 595-627, September.
  2. Jin, Li & Kothari, S.P., 2008. "Effect of personal taxes on managers' decisions to sell their stock," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 23-46, September.
  3. Claudio A. Agostini & Mariel C. Siravegna, 2010. "Efectos de la Exención Tributaria a las Ganancias de Capital en el Precio de las Acciones en Chile," Serie de Documentos de Trabajo 07, Superintendencia de Valores y Seguros.
  4. Michael R. Pakko & William T. Gavin & Finn E. Kydland, 2005. "Monetary Policy, Taxes, and the Business Cycle," 2005 Meeting Papers 265, Society for Economic Dynamics.
  5. Niemann, Rainer & Sureth, Caren, 2009. "Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility," arqus Discussion Papers in Quantitative Tax Research 77, arqus - Arbeitskreis Quantitative Steuerlehre.
  6. Norman Schuerhoff, 2004. "Capital Gains Taxes, Irreversible Investment, and Capital Structure," 2004 Meeting Papers 688, Society for Economic Dynamics.

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