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Capital Gains Taxation and Tax Reform

  • Auerbach, Alan J.

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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File URL: http://www.ntanet.org/NTJ/42/3/ntj-v42n03p391-401-capital-gains-taxation-tax.pdf
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File URL: http://www.ntanet.org/NTJ/42/3/ntj-v42n03p391-401-capital-gains-taxation-tax.html
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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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  1. Auerbach, Alan J, 1991. "Retrospective Capital Gains Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 167-78, March.
  2. Arrow, Kenneth J & Lind, Robert C, 1970. "Uncertainty and the Evaluation of Public Investment Decisions," American Economic Review, American Economic Association, vol. 60(3), pages 364-78, June.
  3. Alan J. Auerbach & Kevin Hassett, 1991. "Corporate Savings and Shareholder Consumption," NBER Chapters, in: National Saving and Economic Performance, pages 75-102 National Bureau of Economic Research, Inc.
  4. Joel Slemrod & William Shobe, 1990. "The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers," NBER Working Papers 3237, National Bureau of Economic Research, Inc.
  5. Alan J. Auerbach, 1988. "Capital Gains Taxation in the United States: Realizations, Revenue, and Rhetoric," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 19(2), pages 595-638.
  6. Daniel J. Kovenock & Michael Rothschild, 1985. "Notes on the Effect of Capital Gains Taxation on Non-Austrian Assets," NBER Working Papers 1568, National Bureau of Economic Research, Inc.
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