The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
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  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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Volume (Year): 94 (1980)
Issue (Month): 4 (June)
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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Martin Feldstein & Joel Slemrod, 1983.
"Inflation and the Excess Taxation of Capital Gains on Corporate Stock,"
in: Inflation, Tax Rules, and Capital Formation, pages 101-115
National Bureau of Economic Research, Inc.
- Martin Feldstein & Joel Slemrod, 1978. "Inflation and the Excess Taxation of Capital Gains on Corporate Stock," NBER Working Papers 0234, National Bureau of Economic Research, Inc.
- Martin Feldstein & Lawrence H. Summers, 1979.
"Inflation and the Taxation of Capital Income in the Corporate Sector,"
NBER Working Papers
0312, National Bureau of Economic Research, Inc.
- 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.
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