The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence
收藏NBER1978-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0257
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资源简介：
This study presents time-series evidence indicating that capital gains taxation reduces the realization of capital gains. The "lock-in" effect is detectable once we divide individuals into categories on the basis of how much recent capital gains tax in- creases have affected them. Since the tax law
提供机构：
美国国家经济研究局
创建时间：
1978-07-01
