The Holding Period Distinction of the Capital Gains Tax
收藏NBER1981-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0762
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资源简介：
United States tax law distinguishes between short-term and long-term capital gains. By taxing long-term gains at a lower rate the law creates an incentive for investors to postpone the realization of short-term gains. This study examines the lock-in effect induced by the differential tax treatment
提供机构：
美国国家经济研究局
创建时间：
1981-09-01
