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The Effect of Marginal Tax Rates on Capital Gains Revenue: Another Look at the Evidence

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  • Gillingham, Robert
  • Greenlees, John S.

Abstract

Advances previous work by presenting consistent definitions of responsiveness of revenue to tax changes, implementing anew and more appropriate econometric procedure for analyzing the data, and presenting post TRA 1986 data. No definitive conclusions are found, but the weight of the evidence does not suggest that a reduction in the capital gains rate from existing levels would decrease tax revenue.

Suggested Citation

  • Gillingham, Robert & Greenlees, John S., 1992. "The Effect of Marginal Tax Rates on Capital Gains Revenue: Another Look at the Evidence," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 167-177, June.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:2:p:167-77
    DOI: 10.1086/NTJ41788957
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    Cited by:

    1. Stefanie Stantcheva, 2020. "Dynamic Taxation," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
    2. Chen, Feng & Kraft, Arthur & Weiss, Ira, 2011. "Tax Planning by Mutual Funds: Evidence From Changes in the Capital Gains Tax Rate," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 105-134, March.
    3. Lavecchia, Adam M. & Tazhitdinova, Alisa, 2021. "Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada," IZA Discussion Papers 14331, Institute of Labor Economics (IZA).
    4. John Diamond, 2005. "Dynamic Effects of Extending the 2001 and 2003 Income Tax Cuts," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(2), pages 165-192, March.
    5. Benjamin C. Ayers & Craig E. Lefanowicz & John R. Robinson, 2007. "Capital Gains Taxes and Acquisition Activity: Evidence of the Lock†in Effect," Contemporary Accounting Research, John Wiley & Sons, vol. 24(2), pages 315-344, June.
    6. Burman, Leonard E & Randolph, William C, 1994. "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data," American Economic Review, American Economic Association, vol. 84(4), pages 794-809, September.

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