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Choosing between an estate tax and a basis carryover regime : evidence from 2010
Gordon, Robert N.; Joulfaian, David; Poterba, James M. - In: National tax journal 69 (2016) 4, pp. 981-1002
Persistent link: https://www.econbiz.de/10011620386
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Methods of capital gains taxation and the impact on asset prices and welfare
Sahm, Marco - In: National tax journal 61 (2008) 4, pp. 743-768
Persistent link: https://www.econbiz.de/10003833849
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Tax planning by mutual funds : evidence from changes in the capital gains tax rate
Chen, Feng; Kraft, Arthur; Weiss, Ira - In: National tax journal 64 (2011) 1, pp. 105-134
Persistent link: https://www.econbiz.de/10009547636
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Do tax sensitive investors liquidate appreciated shares after a capital gains tax rate reduction?
Chyz, James A.; Li, Oliver Zhen - In: National tax journal 65 (2012) 3, pp. 595-627
Persistent link: https://www.econbiz.de/10009659835
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Heterogeneity in the tax responses of personal capital gains realizations
Dowd, Tim A.; McClelland, Robert; Muthitacharoen, Athiphat - In: National tax journal 65 (2012) 4, pp. 827-840
Persistent link: https://www.econbiz.de/10009680352
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The persistence of individual and corporate capital gains and losses
Bull, Nicholas; Cilke, James M.; Giosa, Christopher P.; … - In: National tax journal 57 (2004) 3, pp. 525-546
Persistent link: https://www.econbiz.de/10002395225
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Tax externalities of equity mutual funds
Dickson, Joel M.; Shoven, John B.; Sialm, Clemens - In: National tax journal 53 (2000) 3,2, pp. 607-628
Persistent link: https://www.econbiz.de/10001534891
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Capital gains tax realizations and tax rates : new evidence from time series
Eichner, Matthew; Sinai, Todd M. - In: National tax journal 53 (2000) 3,2, pp. 663-681
Persistent link: https://www.econbiz.de/10001534894
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The effect of dividend tax relief on investment incentives
Carroll, Robert J.; Hassett, Kevin A.; Mackie, James B. - In: National tax journal 56 (2003) 3, pp. 629-651
Persistent link: https://www.econbiz.de/10002009133
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Indexed bonds, expected inflation, and tax clientele bias
Bell, David N. F. - In: National tax journal 50 (1997) 2, pp. 315-320
Persistent link: https://www.econbiz.de/10001225134