The Holding Period Distinction of the Capital Gains Tax
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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
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美国国家经济研究局创建时间：
1981-09-01
