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.
|Date of creation:||Mar 1981|
|Publication status:||published as "The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains" The Quarterly Journal of Economics, Vol. CXIV No. 4, pp. 777-791, (June 1980). (NOTE: Reprint 147 is based on BOTH W0250 and W0257).|
|Contact details of provider:|| Postal: National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.|
Web page: http://www.nber.org
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- 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.
- 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 & 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.
- 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.
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