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Year of publication
Subject
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capital gains 176 Capital gains 65 capital markets 48 Wertzuwachssteuer 40 stock market 39 capital market 37 capital flows 36 Capital gains tax 34 capital adequacy 32 stock exchange 32 capital inflows 30 government bonds 29 international capital 29 debt securities 28 current account balance 27 Kapitalertragsteuer 26 Capital income tax 25 government securities 25 Capital income 23 financial markets 23 Theorie 22 debt service 22 subsidiaries 22 capital adequacy ratio 21 current account deficit 21 hedging 21 real effective exchange rate 21 capital formation 20 equity markets 20 international capital markets 20 net capital 20 Theory 19 capital controls 19 capital outflows 19 corporate bonds 19 foreign capital 19 bond 18 capital account liberalization 18 cost of capital 18 domestic capital 18
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Online availability
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Free 162 Undetermined 55 CC license 3
Type of publication
All
Book / Working Paper 167 Article 93 Other 1
Type of publication (narrower categories)
All
Working Paper 45 Article in journal 42 Aufsatz in Zeitschrift 42 Arbeitspapier 21 Graue Literatur 21 Non-commercial literature 21 research-article 7 Article 3 Aufsatz im Buch 1 Book section 1 Thesis 1 conceptual-paper 1 review-article 1
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Language
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English 143 Undetermined 115 Danish 1 German 1 Spanish 1
Author
All
Roine, Jesper 10 Waldenström, Daniel 10 Hill, Robert J. 7 Strulik, Holger 6 Trimborn, Timo 6 Bhaduri, Amit 5 Hudson, Michael 5 Jacob, Martin 5 Syed, Iqbal A. 5 Lei, Xiaoyan 4 Menoncin, Francesco 4 Miller, Helen 4 Pope, Thomas 4 Schmitz, Martin 4 Smith, Kate 4 Zhou, Yuegang 4 Zhu, Xiaoneng 4 Aniyar, Sara 3 Horioka, Charles Yuji 3 Jordà, Òscar 3 Knoll, Katharina 3 Kuvshinov, Dmitry 3 Larsen, Erling Røed 3 Maffini, Giorgia 3 Monke, James D. 3 Panteghini, Paolo M. 3 Schooley, Diane K. 3 Schularick, Moritz 3 Taylor, Alan M. 3 Tennant, Jennifer 3 White, Harry 3 Advani, Arun 2 Agostini, Claudio 2 Barney, L. Dwayne 2 Bergstresser, Daniel 2 Bo, Hong 2 Borges, Maria Rosa 2 Briones, Roehlano M. 2 Buhlmann, Florian 2 Chen, Jie 2
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Institution
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International Monetary Fund (IMF) 67 International Monetary Fund 29 Economic Research Service, Department of Agriculture 3 Nationalekonomiska Institutionen, Uppsala Universitet 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 Banca d'Italia 2 Graduate School of Business, Columbia University 2 Institut für Volkswirtschaftslehre, Social- und Wirtschaftswissenschaftliche Fakultät 2 Institutet för Näringslivsforskning (IFN) 2 Levy Economics Institute 2 Norges Handelshøyskole (NHH) 2 Swiss National Centre of Competence in Research North South <Bern> 2 Agricultural and Applied Economics Association - AAEA 1 C.V. Starr Center for Applied Economics, Department of Economics 1 CESifo 1 Center for Economic and Policy Research (CEPR) 1 Center for the Study of Living Standards (CSLS) 1 Certified General Accountants Association of Canada - CGA 1 Department of Economics, International Business School, Brandeis University 1 Department of Economics, Oxford University 1 Economics Department, Williams College 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 European Central Bank 1 Fondazione ENI Enrico Mattei (FEEM) 1 General Directorate Taxation and Custom Union, European Commission 1 Handelsblatt-GmbH <Düsseldorf> 1 Harvard Institute of Economic Research (HIER), Department of Economics 1 Institut for Miljø og Erhvervsøkonomi, Syddansk Universitet 1 Institutionen för Nationalekonomi, Umeå Universitet 1 Instituto de Estudios Fiscales, Ministerio de Economía y Competitividad 1 MTT Taloustutkimus (MTTL), Government of Finland 1 Motu: Economic & Public Policy Research 1 National Centre of Competence in ResearchFinancial Valuation and Risk Management 1 Philippine Institute for Development Studies (PIDS), Government of the Philippines 1 Research School of Pacific and Asian Studies, College of Asia and the Pacific 1 Saïd Business School, Oxford University 1 School of Economics, UNSW Business School 1 School of Economics, University of the Philippines at Diliman 1 Statistisk Sentralbyrå, Government of Norway 1 USDA, ERS 1
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Published in...
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IMF Working Papers 34 IMF Staff Country Reports 29 Environmental & Resource Economics 4 Working Paper 4 Applied economics 3 FINRISK Working Paper Series 3 MPRA Paper 3 Managerial Finance 3 National tax journal 3 Oxford review of economic policy 3 Working paper 3 Agricultural Economics Reports 2 Brookings Papers on Economic Activity 2 CESifo Working Paper 2 Columbia - Graduate School of Business 2 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 2 Economic Roundup 2 Economics Working Paper Archive 2 FinanzArchiv: Public Finance Analysis 2 Graz Economics Papers 2 Graz economics papers : GEP 2 IFN Working Paper 2 IMF Occasional Papers 2 IMF Staff Discussion Notes 2 IZA Journal of Labor Policy 2 Journal of European Real Estate Research 2 Journal of Public Economics 2 Norwegian School of Economics and Business Administration- 2 Regional science & urban economics 2 SSE/EFI Working Paper Series in Economics and Finance 2 Temi di discussione (Economic working papers) 2 Working Paper Series / Institutet för Näringslivsforskning (IFN) 2 arqus Discussion Paper 2 1998 Annual meeting, August 2-5, Salt Lake City, UT 1 Annals of economics and finance 1 Australian Journal of Management 1 Australian National University - Department of Economics 1 Business analyst : a refereed journal of Shri Ram College of Commerce 1 Business and Economic Horizons (BEH) 1 CEPR Reports and Issue Briefs 1
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Source
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RePEc 151 ECONIS (ZBW) 65 EconStor 27 Other ZBW resources 9 USB Cologne (business full texts) 6 BASE 3
Showing 1 - 50 of 261
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Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
de Carvalho Junior, Pedro Humberto Bruno - 2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015394878
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Taxation of savings vehicles in Brazil and a proposal of a "top-up" income tax
Carvalho Junior, Pedro Humberto Bruno de - 2025
The study examines the shift in taxation of open-ended fixed-income funds in Brazil from a realization basis to an accrual basis (locally known as come-cotas), which was introduced in 1998 and more recently extended to include private closed-end funds and offshore trusts through the enactment of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371897
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Resource dependence in football clubs : An analysis of the interplay between capital gains from athletes and media revenues in Italian Serie A League
Antonucci, Gianluca; Spera, Gaetano - In: Corporate governance and research & development studies … (2024) 2, pp. 11-29
This study delves into the financial strategies of Italian Serie A football clubs, focusing on the relationship between revenues obtained through the sale of players' tags and those from broadcasting and media rights. Using Resource Dependence Theory (RDT) as lens, this research aims to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015077497
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International diversification and European firm value: the role of operating efficiency
Ibrahim, Islam; Falkenbach, Heidi - In: Journal of European Real Estate Research 16 (2023) 3, pp. 381-397
Purpose This study aims to investigate the impact of international diversification on the value and operating efficiency of European real estate firms. Design/methodology/approach The study is conducted using a panel fixed effects regression model to estimate the relationship of international...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014862840
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Betting on Homes
Fischer, Marcel; Füss, Roland; Ruf, Daniel; Stehle, Simon - 2022
In this paper, we analyze the differences in annualized capital gains across heterogeneous investor groups in the US housing market, namely owner-occupiers, private investors, as well as short- and long-term institutional investors. Our empirical results link the performance differences to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013491804
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Is the housing market an inequality generator?
Eggum, Terje; Larsen, Erling Røed - In: Review of income and wealth 70 (2024) 3, pp. 697-722
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Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013193565
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Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012802879
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Fair economic return : restoring equity to the social fabric of New Zealand
Saint John, Susan; Baucher, Terry - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013401862
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Are capital gains the Achilles' heel of taxing the rich?
Slemrod, Joel; Chen, Xinyu - In: Oxford review of economic policy 39 (2023) 3, pp. 592-603
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014331518
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Capital gains from player transfers as a value creation tool : some evidence from European listed football clubs
Supino, Enrico; Marano, Maurizio - In: Sport, Business and Management : an international … 14 (2023) 1, pp. 80-98
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014451223
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How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data
Buhlmann, Florian; Doerrenberg, Philipp; Voget, Johannes; … - 2020
We exploit a large reform of capital-gains taxation in Germany combined with portfolio-level daily panel data to study the causal effect of taxes on individual stock-trading behavior and the disposition effect. We find substantial spikes in selling probabilities around an intertemporal tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012296771
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How do taxes affect the trading behavior of private investors? : evidence from individual portfolio data
Buhlmann, Florian; Doerrenberg, Philipp; Voget, Johannes; … - 2020 - This version: May 13, 2020
We exploit a large reform of capital-gains taxation in Germany combined with portfolio-level daily panel data to study the causal effect of taxes on individual stock-trading behavior and the disposition effect. We find substantial spikes in selling probabilities around an intertemporal tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012295629
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Capital gains and UK inequality
Advani, Arun; Summers, Andy - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012224694
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Capital gains and UK inequality
Advani, Arun; Summers, Andy - 2020
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Intertemporal income shifting and the taxation of owner-managed businesses
Miller, Helen; Pope, Thomas; Smith, Kate - 2019
Owner-managed businesses are a fast growing group; how they respond to tax is central to the challenge of how to tax labour relative to capital incomes. We use newly linked UK tax records to estimate how personal taxes affect the real economic activity and tax avoidance of company...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012265323
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Re-assessing the costs of the stepped-up tax basis rule
Soled, Jay A.; Schmalbeck, Richard L.; Alm, James - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012201382
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Intertemporal income shifting and the taxation of owner-managed businesses
Miller, Helen; Pope, Thomas; Smith, Kate - 2019
Owner-managed businesses are a fast growing group; how they respond to tax is central to the challenge of how to tax labour relative to capital incomes. We use newly linked UK tax records to estimate how personal taxes affect the real economic activity and tax avoidance of company...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012116568
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Saving rates and savings ratios
Ordoñez, Guillermo; Piguillem, Facundo - In: Review of economic dynamics 46 (2022), pp. 365-381
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Value and momentum in the cross section of housing market returns of New Zealand
Dunstan, Daniel; Hao, Jinji - In: New Zealand economic papers 56 (2022) 3, pp. 258-271
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The user cost of housing and the price-rent ratio in Shanghai
Chen, Jie; Chen, Yu; Hill, Robert J.; Hu, Pei - In: Regional science & urban economics 92 (2022), pp. 1-16
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Governed by the cycle : interest rate sensitivity of emerging market corporate debt
Gubareva, Mariya; Borges, Maria Rosa - In: Risk management decisions and value under uncertainty, (pp. 991-1019). 2022
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The Rate of Return on Everything, 1870-2015
Jordà, Òscar; Knoll, Katharina; Kuvshinov, Dmitry; … - 2018
This paper answers fundamental questions that have preoccupied modern economic thought since the 18th century. What is the aggregate real rate of return in the economy? Is it higher than the growth rate of the economy and, if so, by how much? Is there a tendency for returns to fall in the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011815792
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The rate of return on everything, 1870-2015
Jordà, Òscar; Knoll, Katharina; Kuvshinov, Dmitry; … - 2018
This paper answers fundamental questions that have preoccupied modern economic thought since the 18th century. What is the aggregate real rate of return in the economy? Is it higher than the growth rate of the economy and, if so, by how much? Is there a tendency for returns to fall in the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011794864
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The taxation of capital income in Canada : analysis and directions for reform
McKenzie, Kenneth J. - In: National tax journal 74 (2021) 2, pp. 529-551
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012548890
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Personal taxation and individual stock ownership
Rünger, Silke - In: The European journal of finance 27 (2021) 6, pp. 596-611
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012484404
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Towards neutral distribution taxes and vanishing tax effects in the European Union
Maier, Christoph; Schanz, Deborah - 2017
The European Union (EU) has no explicit common income tax law. Nevertheless, Court of Justice decisions have driven EU member states to adopt more similar corporate tax systems, and thus, to align the tax treatment of corporate profit distributions - dividends and capital gains. This paper...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011639033
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The rate of return on everything, 1870- 2015
Jordà, Òscar; Knoll, Katharina; Kuvshinov, Dmitry; … - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011784986
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Towards neutral distribution taxes and vanishing tax effects in the European Union
Maier, Christoph; Schanz, Deborah - 2017
The European Union (EU) has no explicit common income tax law. Nevertheless, Court of Justice decisions have driven EU member states to adopt more similar corporate tax systems, and thus, to align the tax treatment of corporate profit distributions - dividends and capital gains. This paper...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011634392
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A new index of external debt sustainability
Blanchard, Olivier; Das, Mitali - 2017
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Taxation of capital gains and lock-in effect in the Spanish Dual Income Tax
Díaz Caro, Carlos; Crespo Cebada, Eva - In: European Journal of Management and Business Economics … 25 (2016) 1, pp. 15-21
The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011946106
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Taxation of capital gains and lock-in effect in the Spanish Dual Income Tax
Díaz Caro, Carlos; Crespo Cebada, Eva - In: European journal of management and business economics : … 25 (2016) 1, pp. 15-21
The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011821671
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The user cost of housing and the price-rent ratio in Shanghai
Chen, Jie; Chen, Yu; Hill, Robert J.; Hu, Pei - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012422421
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Investment income taxes and private equity acquisition activity
Holcomb, Alex; Mason, Paul; Zhang, Harold H. - In: Journal of empirical finance 59 (2020), pp. 25-51
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012437934
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Consumption smoothing and housing capital gains : evidence from Australia, Canada, and New Zealand
Balli, Faruk; Nguyen Thi Thu Ha; Balli, Hatice Ozer; … - In: Applied economics 52 (2020) 56, pp. 6145-6161
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Savings rates : up or down?
Piguillem, Facundo; Ordoñez, Guillermo - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012231322
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This blessed plot : when should capital gains on land be regarded as income
Weale, Martin - In: Oxford review of economic policy 35 (2019) 1, pp. 37-53
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012112000
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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, ebvufind01.dmz1.zbw.eu/10012036130
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Cross-base tax elasticity of capital gains
Jacob, Martin - 2014
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010377163
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The life and work of Martin Stuart ("Marty") Feldstein
Horioka, Charles Yuji - 2014
Martin Stuart ("Marty") Feldstein, currently George F. Baker Professor of Economics at Harvard University and President Emeritus of the National Bureau of Economic Research, Inc. (NBER), is a renowned American economist who has made important contributions to public finance, macroeconomics,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010398502
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The life and work of Martin Stuart ("Marty") Feldstein
Horioka, Charles Yuji - 2014
Martin Stuart ("Marty") Feldstein, currently George F. Baker Professor of Economics at Harvard University and President Emeritus of the National Bureau of Economic Research, Inc. (NBER), is a renowned American economist who has made important contributions to public finance, macroeconomics,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011421488
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The Effect of the Capital Gains Tax Exemption on Stock Market Prices in Chile
Agostini, Claudio; Siravegna, Mariel C. - In: Revista de Analisis Economico – Economic Analysis Review 29 (2014) 2, pp. 25-46
The reform to capital market in Chile in 2001 enacted, among other things, a capital gain tax exemption for stocks highly traded in stock markets. The goals of the reform were mainly to increase participation, depth and liquidity in the local stock market. However, it is not clear what the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011115420
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The Life and Work Of Martin Stuart (“Marty”) Feldstein
Horioka, Charles Yuji - School of Economics, University of the Philippines at … - 2014
Martin Stuart (“Marty”) Feldstein, currently George F. Baker Professor of Economics at Harvard University and President Emeritus of the National Bureau of Economic Research, Inc. (NBER), is a renowned American economist who has made important contributions to public finance, macroeconomics,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010892237
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Cross-base tax elasticity of capital gains
Jacob, Martin - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010956322
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Tax structure and revenue instability: The Great Recession and the states
Chernick, Howard; Reimers, Cordelia; Tennant, Jennifer - In: IZA Journal of Labor Policy 3 (2014), pp. 1-22
The Great Recession had the most severe impact on state tax revenues of any downturn since the Great Depression. We hypothesize that states with more progressive tax structures are more vulnerable to economic downturns, and that progressivity and income volatility may interact to amplify the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011606537
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Tax structure and revenue instability : the Great Recession and the states
Chernick, Howard A.; Reimers, Cordelia W.; Tennant, Jennifer - In: IZA journal of labor policy 3 (2014), pp. 1-22
The Great Recession had the most severe impact on state tax revenues of any downturn since the Great Depression. We hypothesize that states with more progressive tax structures are more vulnerable to economic downturns, and that progressivity and income volatility may interact to amplify the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010242773
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The life and work of Martin Stuart ("Marty") Feldstein
Horioka, Charles - 2014
Martin Stuart ("Marty") Feldstein, currently George F. Baker Professor of Economics at Harvard University and President Emeritus of the National Bureau of Economic Research, Inc. (NBER), is a renowned American economist who has made important contributions to public finance, macroeconomics,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010374085
Saved in:
Cover Image
Cross-base tax elasticity of capital gains
Jacob, Martin - 2014
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010375837
Saved in:
Cover Image
The life and work of Martin Stuart ("Marty") Feldstein
Horioka, Charles - 2014
Martin Stuart ("Marty") Feldstein, currently George F. Baker Professor of Economics at Harvard University and President Emeritus of the National Bureau of Economic Research, Inc. (NBER), is a renowned American economist who has made important contributions to public finance, macroeconomics,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010381488
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Hedonic price-rent ratios, user cost, and departures from equilibrium in the housing market
Hill, Robert J.; Syed, Iqbal A. - 2014
Disequilibrium in the housing market can be detected by comparing the actual price-rent ratio with its equilibrium counterpart obtained from the user-cost condition. Empirical implementation of this idea, however, is problematic because of quality differences between sold and rented dwellings....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010359516
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