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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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Capital gains taxation and the cost of capital : evidence from unanticipated cross-border transfers of tax bases
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - 2012
Persistent link: https://www.econbiz.de/10009664146
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Federal taxation of property transactions
Cameron, David L.; Manning, Elliott - 2012
Persistent link: https://www.econbiz.de/10009624683
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Capital gains taxation and the cost of capital : evidence from unanticipated cross-border transfers of tax bases
Huizinga, Harry; Voget, Johannes; Wagner, Wolf - 2012
Persistent link: https://www.econbiz.de/10009719319
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Groupings and the Gains from Tagging
Kanbur, Ravi; Tuomala, Matti - 2013
Persistent link: https://www.econbiz.de/10010245589
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Law and finance : the case of constructive sales
Brennan, Thomas J. - In: Annual review of financial economics 5 (2013), pp. 259-276
Persistent link: https://www.econbiz.de/10010341126
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Capital gains lock-in and governance choices
Dimmock, Stephen G.; Gerken, William C.; Ivković, Zoran; … - 2014
Persistent link: https://www.econbiz.de/10010370878
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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
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U.S. capital gains and estate taxation : a status report and directions for a reform
Kopczuk, Wojciech - 2016
Persistent link: https://www.econbiz.de/10011482130
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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. - 2016
Persistent link: https://www.econbiz.de/10011563042