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subject:"Wertzuwachssteuer"
~isPartOf:"Journal of accounting & economics"
~isPartOf:"Working paper / National Bureau of Economic Research, Inc."
~subject:"Tax effects"
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Wertzuwachssteuer
Tax effects
Capital gains tax
51
USA
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Kapitalertragsteuer
17
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16
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Poterba, James M.
10
Shackelford, Douglas A.
6
Auerbach, Alan J.
4
Blouin, Jennifer L.
3
Raedy, Jana Smith
3
Gentry, William M.
2
Gordon, Robert N.
2
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2
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2
Kovenock, Daniel J.
2
Li, Oliver Zhen
2
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2
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2
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2
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2
Won, Yun-hi
2
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1
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1
Balli, Faruk
1
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1
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1
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1
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1
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1
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Journal of accounting & economics
Working paper / National Bureau of Economic Research, Inc.
NBER working paper series
55
NBER Working Paper
42
National tax journal
37
Journal of public economics
19
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
18
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14
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13
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1
The tax elasticity of capital gains and revenue-maximizing rates
Agersnap, Ole
;
Zidar, Owen M.
-
2020
Persistent link: https://www.econbiz.de/10012291213
Saved in:
2
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?
He, Eric
;
Jacob, Martin
;
Vashishtha, Rahul
; …
- In:
Journal of accounting & economics
74
(
2022
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10013448585
Saved in:
3
Economic consequences of housing speculation
Gao, Zhenyu
;
Sockin, Michael
;
Xiong, Wei
-
2019
Persistent link: https://www.econbiz.de/10012164758
Saved in:
4
Financing ventures
Greenwood, Jeremy
;
Han, Pengfei
;
Sanchez, Juan M.
-
2018
Persistent link: https://www.econbiz.de/10011895578
Saved in:
5
Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter
Alstadsæter, Annette
;
Kopczuk, Wojciech
;
Telle, Kjetil
-
2018
Persistent link: https://www.econbiz.de/10011948599
Saved in:
6
Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
-
2016
Persistent link: https://www.econbiz.de/10011563042
Saved in:
7
The effect of capital gains taxes on the initial pricing and underpricing of IPOs
Li, Oliver Zhen
;
Lin, Yupeng
;
Robinson, John R. C.
- In:
Journal of accounting & economics
61
(
2016
)
2/3
,
pp. 465-485
Persistent link: https://www.econbiz.de/10011498064
Saved in:
8
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
-
2016
Persistent link: https://www.econbiz.de/10011457096
Saved in:
9
Capital taxation in the 21st century
Auerbach, Alan J.
;
Hassett, Kevin A.
-
2015
Persistent link: https://www.econbiz.de/10010489584
Saved in:
10
The own and social effects of an unexpected income shock : evidence from the Dutch postcode lottery
Kuhn, Peter Joseph
;
Kooreman, Peter
;
Soetevent, Adriaan R.
-
2008
Persistent link: https://www.econbiz.de/10003724974
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