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Capital Gains Taxation and Tax Reform

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  • Auerbach, Alan J.

Abstract

Discusses 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 Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 42 (1989)
Issue (Month): 3 (September)
Pages: 391-401

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Handle: RePEc:ntj:journl:v:42:y:1989:i:no._3:p:391-401

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Cited by:
  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, Elsevier, vol. 81(2), pages 213-229, August.
  7. 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.
  8. 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.
  9. 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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