Lock-In Effect Within a Simple Model of Corporate Stock Trading
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.
Volume (Year): 43 (1990)
Issue (Month): 1 (March)
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