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The tax elasticity of capital gains and revenue-maximizing rates
Agersnap, Ole
;
Zidar, Owen M.
- In:
American economic review
3
(
2021
)
4
,
pp. 399-416
Persistent link: https://www.econbiz.de/10012694749
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2
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
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3
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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