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Taxes and life cycle capital gains realizations
Jacob, Martin - In: Applied economics letters 20 (2013) 10/12, pp. 1130-1134
Persistent link: https://www.econbiz.de/10010197012
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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/10010375837
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Welche privaten Veräußerungsgewinne sollten besteuert werden?
Jacob, Martin - In: Journal of business economics : JBE 79 (2009) 5, pp. 579-607
Persistent link: https://www.econbiz.de/10003841670
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Welche privaten Veräußerungsgewinne sollten besteuert werden?
Jacob, Martin - 2008
Der vorliegende Beitrag untersucht anhand eines Wachstumsmodells die Entscheidungswirkungen der privaten Veräußerungsgewinnbesteuerung in verschiedenen Steuersystemen.Im Fall des Anteilshandels zwischen privaten Investoren induziert die Veräußerungsgewinnbesteuerung neben der...
Persistent link: https://www.econbiz.de/10003872107
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Cross-base tax elasticity of capital gains
Jacob, Martin - In: Applied economics 48 (2016) 28/30, pp. 2611-2624
Persistent link: https://www.econbiz.de/10011594214
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Tax regimes and capital gains realizations
Jacob, Martin - In: European accounting review 27 (2018) 1, pp. 1-21
Persistent link: https://www.econbiz.de/10011860156
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Capital gains taxes and the realization of capital gains and losses : evidence from German income tax data
Jacob, Martin - In: FinanzArchiv : European journal of public finance 69 (2013) 1, pp. 30-56
Persistent link: https://www.econbiz.de/10015099575
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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/10013050907
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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/10013050947
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Theoretische und empirische Aspekte der Besteuerung von Veräußerungsgewinnen
Jacob, Martin - 2010
Persistent link: https://www.econbiz.de/10003967213