identification of the tax elasticity by using an exclusion restriction: the presence of carryover loss. The preferred persistent … elasticity estimate is 0.72 and is statistically significant and robust to a number of sensitivity tests. Although we focus our … contemporary data, and estimate our model on sub periods. Unlike prior research, this study estimates the tax elasticity of other …

This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains …

This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains …

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 …

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 …

This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains …