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.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 42 (1989)
Issue (Month): 3 (September)
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- 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.
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