The Lock-In Effect of the Capital Gains Tax: Some Time Series Evidence
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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
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美国国家经济研究局创建时间：
1978-07-01
