IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

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

  • Kiefer, Donald W.
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.ntanet.org/NTJ/43/1/ntj-v43n01p75-94-lock-effect-within-simple.pdf
    Download Restriction: no

    File URL: http://www.ntanet.org/NTJ/43/1/ntj-v43n01p75-94-lock-effect-within-simple.html
    Download Restriction: no

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

    Volume (Year): 43 (1990)
    Issue (Month): 1 (March)
    Pages: 75-94

    as
    in new window

    Handle: RePEc:ntj:journl:v:43:y:1990:i:no._1:p:75-94
    Contact details of provider: Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
    Phone: (202)737-3325
    Fax: (202) 737-7308
    Web page: http://www.ntanet.org/
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:43:y:1990:i:no._1:p:75-94. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.