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Capital Gains Rates, Realizations, and Revenues

In: The Effects of Taxation on Capital Accumulation

  • Lawrence B. Lindsey
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    This chapter was published in:
  • Martin Feldstein, 1987. "The Effects of Taxation on Capital Accumulation," NBER Books, National Bureau of Economic Research, Inc, number feld87-1, September.
  • This item is provided by National Bureau of Economic Research, Inc in its series NBER Chapters with number 11346.
    Handle: RePEc:nbr:nberch:11346
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    1. Steven Kaplan, 1981. "The Holding Period Distinction of the Capital Gains Tax," NBER Working Papers 0762, National Bureau of Economic Research, Inc.
    2. J. E. Stiglitz, 1969. "The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking," The Quarterly Journal of Economics, Oxford University Press, vol. 83(2), pages 263-283.
    3. Lawrence B. Lindsey, 1981. "Is the Maximum Tax on Earned Income Effective?," NBER Working Papers 0613, National Bureau of Economic Research, Inc.
    4. Joel Slemrod, 1978. "The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence," NBER Working Papers 0257, National Bureau of Economic Research, Inc.
    5. Martin Feldstein & Joel Slemrod & Shlomo Yitzhaki, 1980. "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains," The Quarterly Journal of Economics, Oxford University Press, vol. 94(4), pages 777-791.
    6. Miller, Merton H. & Scholes, Myron S., 1978. "Dividends and taxes," Journal of Financial Economics, Elsevier, vol. 6(4), pages 333-364, December.
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