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The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains / Martin Feldstein, Joel Slemrod, Shlomo Yitzhaki.
- Format:
- Book
- Author/Creator:
- Feldstein, Martin S.
- Series:
- Working Paper Series (National Bureau of Economic Research) no. w0250.
- NBER working paper series no. w0250
- Language:
- English
- Subjects (All):
- Taxation.
- Physical Description:
- 1 online resource: illustrations (black and white);
- Place of Publication:
- Cambridge, Mass. National Bureau of Economic Research 1981.
- Cambridge : National Bureau of Economic Research, 1981.
- Summary:
- 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 [1978] 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.
- Notes:
- Print version record
- March 1981.
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