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This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains …
Persistent link: https://www.econbiz.de/10013050907
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains …
Persistent link: https://www.econbiz.de/10013050947
Persistent link: https://www.econbiz.de/10012648425
Persistent link: https://www.econbiz.de/10012694749
elasticity of revenues with respect to the tax rate over a ten-year period is -0.5 to -0.3, indicating that capital gains tax …
Persistent link: https://www.econbiz.de/10012481253
Persistent link: https://www.econbiz.de/10012291213
elasticity of revenues with respect to the tax rate over a ten-year period is -0.5 to -0.3, indicating that capital gains tax …
Persistent link: https://www.econbiz.de/10013297443
This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains …
Persistent link: https://www.econbiz.de/10010375837
-log specification used in that study allows us to explore variation in elasticity estimates across taxpayers. Finally, we focus on … overall elasticity, while the elasticity of bonds is greater …
Persistent link: https://www.econbiz.de/10013001620
We use newly linked tax records to show that the large responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short-term and helps prevent volatile incomes being taxed more...
Persistent link: https://www.econbiz.de/10012802879