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Rank Reversals and the Tax Elasticity of Capital Gain Realizations

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  • Slemrod, Joel

Abstract

Attempts to determine how responsive capital gains realizations are to tax rates.

Suggested Citation

  • Slemrod, Joel, 1989. "Rank Reversals and the Tax Elasticity of Capital Gain Realizations," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(4), pages 503-507, December.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:4:p:503-07
    DOI: 10.1086/NTJ41788818
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    References listed on IDEAS

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    1. Auten, Gerald E. & Burman, Leonard E. & Randolph, William C., 1989. "Estimation and Interpretation of Capital Gains Realization Behavior: Evidence From Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 353-374, September.
    2. Auten, Gerald E. & Burman, Leonard E. & Randolph, William C., 1989. "Estimation and Interpretation of Capital Gains Realization Behavior: Evidence from Panel Data," National Tax Journal, National Tax Association, vol. 42(3), pages 353-74, September.
    3. Lawrence B. Lindsey, 1988. "Did ERTA Raise the Share of Taxes Paid by Upper-Income Taxpayers? Will TRA86 Be a Repeat?," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 131-160, National Bureau of Economic Research, Inc.
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