On the Design and Reform of Capital Gains Taxation
收藏NBER1992-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3967
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资源简介：
After reviewing recent work on the feasibility of taxing capital gains on accrual or in an equivalent manner. This paper develops and presents simulations of a model of household behavior. aimed at assessing the efficiency effects of this and other tax reforms, The model accounts for the portfolio
提供机构：
美国国家经济研究局
创建时间：
1992-01-01
