Do High Taxes Lock-in Capital Gains? Evidence from a Flat Rate Tax System
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- Pietola, Kyosti & Myyra, Sami & Pouta, Eija, 2009.
"Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland,"
50040, MTT Agrifood Research Finland.
- Pietola, Kyosti & Myyra, Sami & Pouta, Eija, 2009. "Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland," 2009 Conference, August 16-22, 2009, Beijing, China 50953, International Association of Agricultural Economists.
More about this item
KeywordsCapital gains realizations; tax avoidance; panel data;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-03-03 (Accounting & Auditing)
- NEP-ALL-2007-03-03 (All new papers)
- NEP-EEC-2007-03-03 (European Economics)
- NEP-PBE-2007-03-03 (Public Economics)
- NEP-PUB-2007-03-03 (Public Finance)
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