Progressivity of Capital Gains Taxation with Optimal Portfolio Selection
收藏NBER1993-01-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w4253
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资源简介：
We provide new data on capital gains realizations using a five-year stratified panel of taxpayers covering 1985-1989. We find, as earlier studies have, that capital gains realizations are very concentrated among the highest income groups. We use these data and data from the Federal Reserve Board
提供机构：
美国国家经济研究局
创建时间：
1993-01-01
