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Tax treatment of capital income in different inflation environments
Won, Yun-hi - 1991
Persistent link: https://www.econbiz.de/10000851467
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Partial basis indexation : an implicit response to tax deferral
Engler, Mitchell L. - In: Tax law review 53 (2000) 2, pp. 177-224
Persistent link: https://www.econbiz.de/10001492741
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Indexing vs. exclusion of capital gains : effects on income distribution and economic efficiency
Burman, Leonard E. - In: 1992 proceedings of the eighty-fifth Annual Conference …, (pp. 10-18). 1993
Persistent link: https://www.econbiz.de/10001287088
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Indexing the tax code
Shuldiner, Reed - In: Tax law review 48 (1993) 3, pp. 537-659
Persistent link: https://www.econbiz.de/10001332608
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Partial basis indexation : tax arbitrage and related issues
Engler, Mitchell L. - In: Tax law review 55 (2001) 1, pp. 69-124
Persistent link: https://www.econbiz.de/10001652152
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On the design and reform of capital gains taxation
Auerbach, Alan J. - 1992
Persistent link: https://www.econbiz.de/10000136579
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Land-value taxation : the equitable and efficient source of public finance
Wenzer, Kenneth C. (contributor) - 1999
Persistent link: https://www.econbiz.de/10000682354
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Transitional dynamics of dividend and capital gains tax cuts
Gourio, François; Miao, Jianjun - 2010
Persistent link: https://www.econbiz.de/10003987681
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Transitional dynamics of dividend and capital gains tax cuts
Gourio, François; Miao, Jianjun - In: Review of economic dynamics 14 (2011) 2, pp. 368-383
Persistent link: https://www.econbiz.de/10009246921
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Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.; Joulfaian, David; Poterba, James M. - 2016
Persistent link: https://www.econbiz.de/10011457096