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A theory of capital gains taxation and business turnover

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  • Ricardo O. Cavalcanti
  • Andrés Erosa

    ()

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File URL: http://hdl.handle.net/10.1007/s00199-006-0115-5
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Article provided by Springer in its journal Economic Theory.

Volume (Year): 32 (2007)
Issue (Month): 3 (September)
Pages: 477-496

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Handle: RePEc:spr:joecth:v:32:y:2007:i:3:p:477-496
Contact details of provider: Web page: http://link.springer.de/link/service/journals/00199/index.htm

Order Information: Web: http://link.springer.de/orders.htm

Keywords: Asset prices; Business turnover; Taxation; Production efficiency; E62; E23; E3;

Find related papers by 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

References listed on IDEAS
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  1. Feldstein, Martin & Slemrod, Joel & Yitzhaki, Shlomo, 1980. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," The Quarterly Journal of Economics, MIT Press, vol. 94(4), pages 777-91, June.
  2. Holmes, Thomas J & Schmitz, James A, Jr, 1996. "Managerial Tenure, Business Age, and Small Business Turnover," Journal of Labor Economics, University of Chicago Press, vol. 14(1), pages 79-99, January.
  3. Balcer, Yves & Judd, Kenneth L, 1987. " Effects of Capital Gains Taxation on Life-Cycle Investment and Portfolio Management," Journal of Finance, American Finance Association, vol. 42(3), pages 743-58, July.
  4. Jovanovic, Boyan, 1982. "Selection and the Evolution of Industry," Econometrica, Econometric Society, vol. 50(3), pages 649-70, May.
  5. Holmes, Thomas J & Schmitz, James A, Jr, 1990. "A Theory of Entrepreneurship and Its Application to the Study of Business Transfers," Journal of Political Economy, University of Chicago Press, vol. 98(2), pages 265-94, April.
  6. Minarik, Joseph J, 1984. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Comment," The Quarterly Journal of Economics, MIT Press, vol. 99(1), pages 93-110, February.
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Cited by:

  1. William R. Melick, 2011. "Employment Effects of Reducing Capital Gains Tax Rates in Ohio," Working Papers 1101, Kenyon College, Department of Economics.
  2. 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.
  3. R. O. Cavalcanti & Daniela Puzzello, 2010. "Stationarity without degeneracy in a model of commodity money," Economic Theory, Springer, vol. 43(2), pages 263-280, May.

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