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The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains

  • Feldstein, Martin
  • Slemrod, Joel
  • Yitzhaki, Shlomo

This study provides the first econometric analysis of the effect of taxation on the realization of capital gains. The analysis thus extends and complements the earlier study by Feldstein and Yitzhaki [1978] of the effect of taxation on the selling of corporate stock. The present analysis, using a large, new body of data obtained from individual tax returns, supports the earlier finding that corporate stock sales are quite sensitive to tax rates and then shows that the effect on the realization of capital gains is even stronger.

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Article provided by MIT Press in its journal Quarterly Journal of Economics.

Volume (Year): 94 (1980)
Issue (Month): 4 (June)
Pages: 777-91

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Handle: RePEc:tpr:qjecon:v:94:y:1980:i:4:p:777-91
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  1. Martin Feldstein & Lawrence Summers, 1983. "Inflation and the Taxation of Capital Income in the Corporate Sector," NBER Chapters, in: Inflation, Tax Rules, and Capital Formation, pages 116-152 National Bureau of Economic Research, Inc.
  2. Martin Feldstein & Joel Slemrod, 1983. "Inflation and the Excess Taxation of Capital Gains on Corporate Stock," NBER Chapters, in: Inflation, Tax Rules, and Capital Formation, pages 101-115 National Bureau of Economic Research, Inc.
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