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ECONIS (ZBW)
84
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1
When estimated economic effects fail the sniff test : tax examples
Gravelle, Jane G.
- In:
National tax journal
76
(
2023
)
3
,
pp. 621-645
Persistent link: https://www.econbiz.de/10014387927
Saved in:
2
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:
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
Small business taxation and income inequality : the view from Canada
Smart, Michael
- In:
National tax journal
74
(
2021
)
2
,
pp. 493-512
Persistent link: https://www.econbiz.de/10012548887
Saved in:
7
Sharing the wealth : how to tax the rich
Gravelle, Jane G.
- In:
National tax journal
73
(
2020
)
4
,
pp. 951-968
Persistent link: https://www.econbiz.de/10012590689
Saved in:
8
Does the federal income tax law favor entrepreneurs?
Toder, Eric J.
- In:
National tax journal
73
(
2020
)
4
,
pp. 1219-1231
Persistent link: https://www.econbiz.de/10012590769
Saved in:
9
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:
10
The bunching of capital gains realizations
Dowd, Tim A.
;
McClelland, Robert
- In:
National tax journal
72
(
2019
)
2
,
pp. 323-358
Persistent link: https://www.econbiz.de/10012036130
Saved in:
11
Taxing wealth in an uncertain world
Hemel, Daniel
- In:
National tax journal
72
(
2019
)
4
,
pp. 755-776
Persistent link: https://www.econbiz.de/10012295499
Saved in:
12
Capital gains taxation and corporate investment
Weisbach, David A.
- In:
National tax journal
70
(
2017
)
3
,
pp. 621-641
Persistent link: https://www.econbiz.de/10011833234
Saved in:
13
Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
National tax journal
69
(
2016
)
4
,
pp. 981-1002
Persistent link: https://www.econbiz.de/10011620386
Saved in:
14
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:
15
Taking capital's gains : capital's ideas and tax policy in the twenty-first century
Hubbard, R. Glenn
- In:
National tax journal
68
(
2015
)
2
,
pp. 409-424
Persistent link: https://www.econbiz.de/10011404295
Saved in:
16
New evidence on the tax elasticity of capital gains
Dowd, Tim
;
McClelland, Robert
;
Muthitacharoen, Athiphat
- In:
National tax journal
68
(
2015
)
3
,
pp. 511-544
Persistent link: https://www.econbiz.de/10011404467
Saved in:
17
Capital taxation in the 21st century
Auerbach, Alan J.
;
Hassett, Kevin A.
-
2015
Persistent link: https://www.econbiz.de/10010489584
Saved in:
18
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
Saved in:
19
Profiting from government stakes in a command economy : evidence from Chinese asset sales
Calomiris, Charles W.
;
Fisman, Raymond
;
Wang, Yongxiang
-
2008
Persistent link: https://www.econbiz.de/10003653455
Saved in:
20
The rise of retirement among African Americans : wealth and social security effects
Costa, Dora L.
-
2008
Persistent link: https://www.econbiz.de/10003778767
Saved in:
21
Capital gains lock-in and governance choices
Dimmock, Stephen G.
;
Gerken, William C.
;
Ivković, Zoran
; …
-
2014
Persistent link: https://www.econbiz.de/10010370878
Saved in:
22
The changing landscape of pensions in the United States
Poterba, James M.
;
Venti, Steven F.
;
Wise, David A.
-
2007
Persistent link: https://www.econbiz.de/10003543965
Saved in:
23
Taxpayer search for information : implications for rational attention
Hoopes, Jeffrey
;
Reck, Daniel
;
Slemrod, Joel
-
2013
Persistent link: https://www.econbiz.de/10010192838
Saved in:
24
On returns differentials
Curcuru, Stephanie E.
;
Thomas, Charles P.
;
Warnock, …
-
2013
Persistent link: https://www.econbiz.de/10009730767
Saved in:
25
Do tax sensitive investors liquidate appreciated shares after a capital gains tax rate reduction?
Chyz, James A.
;
Li, Oliver Zhen
- In:
National tax journal
65
(
2012
)
3
,
pp. 595-627
Persistent link: https://www.econbiz.de/10009659835
Saved in:
26
Heterogeneity in the tax responses of personal capital gains realizations
Dowd, Tim A.
;
McClelland, Robert
;
Muthitacharoen, Athiphat
- In:
National tax journal
65
(
2012
)
4
,
pp. 827-840
Persistent link: https://www.econbiz.de/10009680352
Saved in:
27
Taxation and corporate payout policy
Poterba, James M.
-
2004
Persistent link: https://www.econbiz.de/10001966252
Saved in:
28
Tax planning by mutual funds : evidence from changes in the capital gains tax rate
Chen, Feng
;
Kraft, Arthur
;
Weiss, Ira
- In:
National tax journal
64
(
2011
)
1
,
pp. 105-134
Persistent link: https://www.econbiz.de/10009547636
Saved in:
29
Risk sharing through capital gains
Balli, Faruk
;
Kalemli-Ozcan, Sebnem
;
Sørensen, Bent E.
-
2011
Persistent link: https://www.econbiz.de/10009408737
Saved in:
30
Diversification and the taxation of capital gains and losses
Rendleman, Richard J.
;
Shackelford, Douglas A.
-
2003
Persistent link: https://www.econbiz.de/10001758428
Saved in:
31
The character and determinants of corporate capital gains
Desai, Mihir A.
;
Gentry, William M.
-
2003
Persistent link: https://www.econbiz.de/10001853836
Saved in:
32
Exchange traded funds : a new investment option for taxable investors
Poterba, James M.
;
Shoven, John B.
-
2002
Persistent link: https://www.econbiz.de/10001650503
Saved in:
33
Transitional dynamics of dividend and capital gains tax cuts
Gourio, François
;
Miao, Jianjun
-
2010
Persistent link: https://www.econbiz.de/10003987681
Saved in:
34
Capital gains holding periods and equity trading: evidence from the 1998 act
Blouin, Jennifer L.
;
Raedy, Jana Smith
;
Shackelford, …
-
2000
Persistent link: https://www.econbiz.de/10001500020
Saved in:
35
Capital gains realizations of the rich and sophisticated
Auerbach, Alan J.
;
Siegel, Jonathan M.
-
2000
Persistent link: https://www.econbiz.de/10001450359
Saved in:
36
Capital gains taxes and stock reactions to quarterly earnings announcements
Blouin, Jennifer L.
;
Raedy, Jana Smith
;
Shackelford, …
-
2000
Persistent link: https://www.econbiz.de/10001468183
Saved in:
37
Tax externalities of equity mutual funds
Dickson, Joel M.
;
Shoven, John B.
;
Sialm, Clemens
-
2000
Persistent link: https://www.econbiz.de/10001468702
Saved in:
38
The asset price incidence of capital gains taxes : evidence from the taxpayer relief act of 1997 and publicly-traded real estates firms
Sinai, Todd M.
;
Gyourko, Joseph E.
-
2000
Persistent link: https://www.econbiz.de/10001511986
Saved in:
39
Taxes, high-income executives,and the perils of revenue estimation in the new economy
Goolsbee, Austan
-
2000
Persistent link: https://www.econbiz.de/10001464072
Saved in:
40
The impact of capital gains taxes on stock price reaction to S&P 500 inclusion
Blouin, Jennifer L.
;
Raedy, Jana Smith
;
Shackelford, …
-
2000
Persistent link: https://www.econbiz.de/10001531162
Saved in:
41
The distributional burden of taxing estates and unrealized capital gains at the time of death
Poterba, James M.
;
Weisbenner, Scott J.
-
2000
Persistent link: https://www.econbiz.de/10001494294
Saved in:
42
Taxes and ex-day returns : evidence from Germany and the UK
Lasfer, Meziane
- In:
National tax journal
61
(
2008
)
4
,
pp. 721-742
Persistent link: https://www.econbiz.de/10003833847
Saved in:
43
Methods of capital gains taxation and the impact on asset prices and welfare
Sahm, Marco
- In:
National tax journal
61
(
2008
)
4
,
pp. 743-768
Persistent link: https://www.econbiz.de/10003833849
Saved in:
44
Intertemporal tax discontinuities
Shackelford, Douglas A.
;
Verrecchia, Robert E.
-
1999
Persistent link: https://www.econbiz.de/10001440205
Saved in:
45
The persistence of individual and corporate capital gains and losses
Bull, Nicholas
;
Cilke, James M.
;
Giosa, Christopher P.
; …
- In:
National tax journal
57
(
2004
)
3
,
pp. 525-546
Persistent link: https://www.econbiz.de/10002395225
Saved in:
46
"What's come to perfection perishes" : adjusting capital gains taxation in Italy
Alworth, Julian
;
Arachi, Giampaolo
;
Hamaui, Rony
- In:
National tax journal
56
(
2003
)
1/2
,
pp. 197-219
Persistent link: https://www.econbiz.de/10001755479
Saved in:
47
Mutual fund capital gain distributions and the Tax Reform Act of 1997
Plancich, Stephanie
- In:
National tax journal
56
(
2003
)
1,2
,
pp. 271-296
Persistent link: https://www.econbiz.de/10001755595
Saved in:
48
The effect of dividend tax relief on investment incentives
Carroll, Robert J.
;
Hassett, Kevin A.
;
Mackie, James B.
- In:
National tax journal
56
(
2003
)
3
,
pp. 629-651
Persistent link: https://www.econbiz.de/10002009133
Saved in:
49
Taxation, risk-taking, and household portfolio behavior
Poterba, James M.
-
2001
Persistent link: https://www.econbiz.de/10001587520
Saved in:
50
[Rezension von: Burman, Leonard E., The labyrinth of capital gains tax policy]
Gravelle, Jane G.
- In:
National tax journal
53
(
2000
)
1
,
pp. 169-172
Persistent link: https://www.econbiz.de/10001487371
Saved in:
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