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Until recently, the trend in world capital markets has been toward increasing globalization. Recent events in Latin America and Asia have caused many in policy-making circles to question whether this trend should be wholly, or at least partially, reversed. It is commonly argued that?at a...
Persistent link: https://www.econbiz.de/10014048942
Strategic interjurisdictional behavior and the interaction over time of the mean and dispersion of average tax rates across states are analyzed in a vector autoregression model. Variance decompositions reveal that fiscal competition explains roughly one-third of the time variation of state and...
Persistent link: https://www.econbiz.de/10013032158
This study presents time-series evidence indicating that capital gains taxation reduces the realization of capital gains. The "lock-in" effect is detectable once we divide individuals into categories on the basis of how much recent capital gains tax in- creases have affected them. Since the tax...
Persistent link: https://www.econbiz.de/10013239990
, compared and interpreted using Fisher's (1930) theory of consumption in order to understand the incidence of capital taxes …
Persistent link: https://www.econbiz.de/10013248530
, compared and interpreted using Fisher's (1930) theory of consumption in order to understand the incidence of capital taxes …
Persistent link: https://www.econbiz.de/10012468780
This study presents time-series evidence indicating that capital gains taxation reduces the realization of capital gains. The "lock-in" effect is detectable once we divide individuals into categories on the basis of how much recent capital gains tax in- creases have affected them. Since the tax...
Persistent link: https://www.econbiz.de/10012478890
Persistent link: https://www.econbiz.de/10001784439
This article examines the relationship between dividends and capital gains taxation differences and annual stock returns of Canadian public companies. Using the Compustat and Datastream databases over an 18-year period (1995-2012), we find this relationship to be positive for all stocks on the...
Persistent link: https://www.econbiz.de/10012975521