Do high taxes lock-in capital gains? Evidence from a dual income tax system
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- repec:cup:cbooks:9780521027922 is not listed on IDEAS
- Auten, Gerald E & Clotfelter, Charles T, 1982. "Permanent versus Transitory Tax Effects and the Realization of Capital Gains," The Quarterly Journal of Economics, MIT Press, vol. 97(4), pages 613-32, November.
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- Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1981. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," NBER Working Papers 0250, National Bureau of Economic Research, Inc.
- N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009.
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- N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," NBER Working Papers 15071, National Bureau of Economic Research, Inc.
- Mankiw, N. Gregory & Weinzierl, Matthew Charles & Yagan, Danny Ferris, 2009. "Optimal Taxation in Theory and Practice," Scholarly Articles 4263739, Harvard University Department of Economics.
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- Jonathan M. Siegel & Alan J. Auerbach, 2000.
"Capital-Gains Realizations of the Rich and Sophisticated,"
American Economic Review,
American Economic Association, vol. 90(2), pages 276-282, May.
- Alan J. Auerbach & Jonathan M. Siegel, 2000. "Capital Gains Realizations of the Rich and Sophisticated," NBER Working Papers 7532, National Bureau of Economic Research, Inc.
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