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Lock-In Effect Within a Simple Model of Corporate Stock Trading

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  • Kiefer, Donald W.
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    Abstract

    Presents an overview of a simple model of the lock-in effect of the capital gains tax on trading corporate stock. The results of simulations of several policy changes are reported: The policies include a fifteen percent flat capital gains tax rate, President Bush's 1989 capital gains tax cut proposal, and taxation of accrued capital gains at death.

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    File URL: http://ntj.tax.org/wwtax/ntjrec.nsf/notesview/C57A7A8D6A994A598525686C00686D0A/$file/v43n1075.pdf
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    File URL: http://ntj.tax.org/wwtax/ntjrec.nsf/notesview/C57A7A8D6A994A598525686C00686D0A?opendocument
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    Bibliographic Info

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

    Volume (Year): 43 (1990)
    Issue (Month): 1 (March Citation: 43 National Tax Journal 75-94 (March 1990))
    Pages: 75-94

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    Handle: RePEc:ntj:journl:v:43:y:1990:i:no._1:p:75-94

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    Cited by:
    1. Landsman, Wayne R. & Shackelford, Douglas A., 1995. "The Lock-In Effect of Capital Gains Taxes: Evidence from the RJR Nabisco Leveraged Buyout," National Tax Journal, National Tax Association, vol. 48(2), pages 245-259, June Cita.
    2. Burman, Leonard E & Randolph, William C, 1994. "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data," American Economic Review, American Economic Association, vol. 84(4), pages 794-809, September.
    3. Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, vol. 81(2), pages 213-229, August.
    4. Klein, Peter, 1999. "The capital gain lock-in effect and equilibrium returns," Journal of Public Economics, Elsevier, vol. 71(3), pages 355-378, March.

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