Estimation and Interpretation of Capital Gains Realization Behavior: Evidence from Panel Data

Suggests that a substantial part of the past variance in realization elasticities may have been due to the simultaneity between marginal tax rates and capital gains realizations. Finds that simulation is important for estimating the equilibrium response of individual taxpayers to changes in tax law under a progressive income tax.

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Year of publication:	1989
Authors:	Auten, Gerald E. ; Burman, Leonard E. ; Randolph, William C.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 42.1989, 3, p. 353-74
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010788373