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On the design and reform of capital gains taxation

Auerbach, Alan J. - 1992

Persistent link: https://www.econbiz.de/10000136579

Market valuation of tax-timing options : evidence from capital gains distributions

Chay, J. B.; Choi, Dosoung; Pontiff, Jeffrey - In: The journal of finance : the journal of the American … 61 (2006) 2, pp. 837-865

Persistent link: https://www.econbiz.de/10003307158

Could capital gains smooth a current account rebalancing?

Cavallo, Michele (contributor); Tille, Cédric (contributor) - 2006

Persistent link: https://www.econbiz.de/10003416318

Laffer strikes again : dynamic scoring of capital taxes

Strulik, Holger; Trimborn, Timo - 2010 - This version: October 2010

We set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, other private capital income, and depreciation...