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Inflation and the Excess Taxation of Capital Gains on Corporate Stock

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NBER1978-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0234
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The present study shows that in 1973 individuals paid nearly $500 million of extra tax on corporate stock capital gains because of the distorting effect of inflation. A detailed analysis shows that the distortion was greatest for middle income sellers of corporate stock. In 1973, individuals paid
提供机构:
美国国家经济研究局
创建时间:
1978-02-01
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