HETEROGENEITY IN THE TAX RESPONSES OF PERSONAL CAPITAL GAINS REALIZATIONS

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Forecasting Capital Gains Realizations

As an input to its estimates of federal revenues, the Congressional Budget Office (CBO) requires an estimate of capital gains realizations in the current calendar year and forecasts of realizations for the next 10 years. The purpose of our study is to improve the accuracy of the current-year estimates. As background, we describe the models and methods that CBO now uses and briefly mention model...

متن کامل

Cross-base tax elasticity of capital gains

This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income taxes affect capital gains at the extensive and intensive margins. An increase in the marginal labor ...

متن کامل

Capital Gains Realizations of the Rich and Sophisticated

This paper attempts to bring theoretical and empirical research on capital gains realization behavior closer together by considering whether investors who appear to engage more in strategic tax avoidance activity also respond differently to tax rates. We find that such investors exhibit significantly smaller responses to permanent tax rate changes than other investors. Put another way, a larger...

متن کامل

New Evidence on the Tax Elasticity of Capital Gains

To enhance the transparency of CBO’s work and to encourage external review of that work, CBO’s working paper series includes both papers that provide technical descriptions of official CBO analyses and papers that represent original, independent research by CBO analysts. Working papers are not subject to CBO’s regular review and editing process. Papers in this series are available at http://go....

متن کامل

heterogeneity within the orientalist discourse: representation of the orient in womens travelogues and mens paintings

from 1950s onward, new theories and critical approaches burgeoned across humanities. these theories were context-oriented; as a result, the analysis of discursive practices gained significance. thus, social, political, historical and cultural discourses that have been hitherto marginalized and considered inferior to literary texts, were introduced as important texts to be analyzed by critics. o...

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: National Tax Journal

سال: 2012

ISSN: 0028-0283,1944-7477

DOI: 10.17310/ntj.2012.4.05