Capital gains tax: historical trends and forecasting frameworks
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References listed on IDEAS
- Harberger, Arnold C., 2008. "The Incidence of the Corporation Income Tax Revisited," National Tax Journal, National Tax Association, vol. 61(2), pages 303-312, June.
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Keywordscapital gains tax; forecasting; tax revenue;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
- E37 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Forecasting and Simulation: Models and Applications
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