Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
收藏NBER1998-02-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6399
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资源简介：
Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work has found relatively little evidence of such activity. Using a previously unavailable panel data set with a very large sample of high-income
提供机构：
美国国家经济研究局
创建时间：
1998-02-01
