Portfolio substitotion and the revenue cost of the federal income tax exemption for state and local government bonds
Year of publication: |
2011
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Authors: | Poterba, James M. ; Verdugo, Arturo Ramírez |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 64.2011, 2, p. 591-613
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Subject: | Kapitalertragsteuer | Capital income tax | Steuervergünstigung | Tax incentive | Kommunalobligation | Municipal bond | Staatspapier | Government securities | Steuerschätzung | Tax revenue forecasting | Portfolio-Management | Portfolio selection | USA | United States | 2004 |
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