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)
|Contact details of provider:|| Postal: |
Fax: (202) 737-7308
Web page: http://www.ntanet.org/Email:
More information through EDIRC
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 references are entirely missing, you can add them using this form.