Capital Gains Taxation and Tax Reform
AbstractDiscusses the distortions associated with capital gains taxation, how these would be affected by a reduction in capital gains tax rates, and other policies available to lessen such distortions.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 42 (1989)
Issue (Month): 3 (September)
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Jacob, Martin, 2011. "Tax Regimes and Capital Gains Realizations," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics 2011:9, Uppsala University, Department of Economics.
- Auerbach, Alan J., 1996. "Measuring the Impact of Tax Reform," National Tax Journal, National Tax Association, National Tax Association, vol. 49(4), pages 665-73, December.
- Viard, Alan D., 2000. "Dynamic asset pricing effects and incidence of realization-based capital gains taxes," Journal of Monetary Economics, Elsevier, Elsevier, vol. 46(2), pages 465-488, October.
- Patric H. Hendershott & Eric Toder & Yunhi Won, 1990. "Revenue and Welfare Implications for a Capital Gains Tax Cut," NBER Working Papers 3386, National Bureau of Economic Research, Inc.
- McGee, M. Kevin, 1998. "Capital Gains Taxation and New Firm Investment," National Tax Journal, National Tax Association, National Tax Association, vol. 51(n. 4), pages 653-73, December.
- Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, Elsevier, vol. 81(2), pages 213-229, August.
- Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre 2, arqus - Arbeitskreis Quantitative Steuerlehre.
- Burman, Leonard E & Randolph, William C, 1994. "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data," American Economic Review, American Economic Association, American Economic Association, vol. 84(4), pages 794-809, September.
- John Diamond, 2005. "Dynamic Effects of Extending the 2001 and 2003 Income Tax Cuts," International Tax and Public Finance, Springer, Springer, vol. 12(2), pages 165-192, March.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.