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Capital Gains Redux: Why Holding Periods Matter


  • Cook, Eric W.
  • O'Hare, John F.


Changes in the tax rate on capital gains have profound effects on the volume of gains individuals choose to realize. While much of the recent policy debate has focused upon the magnitude of taxpayer response, this paper investigates the mechanism that underlies it - changes in the holding period of capital assets.

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  • Cook, Eric W. & O'Hare, John F., 1992. "Capital Gains Redux: Why Holding Periods Matter," National Tax Journal, National Tax Association, vol. 45(1), pages 53-76, March.
  • Handle: RePEc:ntj:journl:v:45:y:1992:i:1:p:53-76

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    References listed on IDEAS

    1. Roger H. Gordon, 1983. "Social Security And Labor Supply Incentives," Contemporary Economic Policy, Western Economic Association International, vol. 1(3), pages 16-22, April.
    2. Martin Feldstein, 1985. "The Optimal Level of Social Security Benefits," The Quarterly Journal of Economics, Oxford University Press, vol. 100(2), pages 303-320.
    3. Hausman, Jerry A., 1985. "Taxes and labor supply," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 4, pages 213-263 Elsevier.
    4. Feldstein, Martin & Samwick, Andrew A., 1992. "Social Security Rules and Marginal Tax Rates," National Tax Journal, National Tax Association, vol. 45(1), pages 1-22, March.
    5. Feldstein, Martin S, 1976. "Temporary Layoffs in the Theory of Unemployment," Journal of Political Economy, University of Chicago Press, vol. 84(5), pages 937-957, October.
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    Cited by:

    1. Landsman, Wayne R. & Shackelford, Douglas A., 1995. "The Lock-in Effect of Capital Gains Taxes: Evidence From the RJR Nabisco Leveraged Buyout," National Tax Journal, National Tax Association, vol. 48(2), pages 245-259, June.

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