Diversification and the Taxation of Capital Gains and Losses
收藏NBER2003-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9674
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资源简介：
Current U.S. law nets the total portfolio of realized capital gains and losses to compute capital gains taxes. Prior research, however, typically ignores the implication of this provision, i.e., the marginal tax rate for a specific gain or loss depends on the taxpayer's total portfolio of realized
提供机构：
美国国家经济研究局
创建时间：
2003-05-01
