BIEHL, AMELIA M.; HOYT, WILLIAM H. - In: Economic Inquiry 52 (2014) 2, pp. 646-658
type="main" xml:lang="en" <p>Prior to the Taxpayer Relief Act of 1997 (TRA97), the capital gain from the sale of a home was taxed differently for those over and under the age of 55. TRA97 eliminated this differential treatment. Using a difference-in-difference approach, we find that home sellers...</p>
