The Tax Elasticity of Capital Gains Realizations: Evidence from a Panel of Taxpayers
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This paper examines a newly available six-year panel of tax return data to see what light it sheds on the tax elasticity of capital gains realizations. Panel data are a particularly valuable source of evidence for this question, because they can help to distinguish short-run from long-run effects
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美国国家经济研究局创建时间：
1990-01-01
