A theory of capital gains taxation and business turnover
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DOI: 10.1007/s00199-006-0115-5
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References listed on IDEAS
- Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1980.
"The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains,"
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Cited by:
- Cho, Myeonghwan, 2014. "The effect of capital gains taxation on small business transfers and start-ups," Economic Modelling, Elsevier, vol. 36(C), pages 447-454.
- R. O. Cavalcanti & Daniela Puzzello, 2010.
"Stationarity without degeneracy in a model of commodity money,"
Economic Theory,
Springer;Society for the Advancement of Economic Theory (SAET), vol. 43(2), pages 263-280, May.
- de O. Cavalcanti, Ricardo & Puzzello, Daniela, 2009. "Stationarity without Degeneracy in a Model of Commodity Money," MPRA Paper 17125, University Library of Munich, Germany.
- William R. Melick, 2011. "Employment Effects of Reducing Capital Gains Tax Rates in Ohio," Working Papers 1101, Kenyon College, Department of Economics.
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Keywords
Asset prices; Business turnover; Taxation; Production efficiency; E62; E23; E3;JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- E23 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Production
- E3 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles
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