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Tax-induced intertemporal restrictions on security returns
Bossaerts, Peter L. - In: The journal of finance : the journal of the American … 49 (1994) 4, pp. 1347-1371
Persistent link: https://www.econbiz.de/10001171958
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The welfare costs of Arkansas best : the inefficiency of asymmetric taxation of hedging gains and losses
Pirrong, Craig - In: The journal of futures markets 15 (1995) 2, pp. 111-119
Persistent link: https://www.econbiz.de/10001178572
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An analysis of capital gains tax-induced earnings management
Porcano, Thomas M. - In: International advances in economic research : IAER ; an … 3 (1997) 4, pp. 395-408
Persistent link: https://www.econbiz.de/10001238644
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Optimal capital gains realization by individual taxpayers in the presence of capital losses
Hulse, David S. - In: The journal of the American Taxation Association : a … 20 (1998) 1, pp. 122-140
Persistent link: https://www.econbiz.de/10001241256
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Tax evasion and capital gains taxation
Poterba, James M. - In: The American economic review 77 (1987) 2, pp. 234-239
Persistent link: https://www.econbiz.de/10001026473
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A on the changing tax treatment of farmland capital gains and losses in Canada and the United States
Lowenberg-DeBoer, James - In: Canadian journal of agricultural economics : CJAE 35 (1987) 3, pp. 605-613
Persistent link: https://www.econbiz.de/10001079748
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Rank reversals and the tax elasticity of capital gains realizations
Slemrod, Joel - In: National tax journal 42 (1989) 4, pp. 503-507
Persistent link: https://www.econbiz.de/10001084805
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Capital gains taxation and the demand for owner-occupied housing
Hoyt, William H. - In: The review of economics and statistics 72 (1990) 1, pp. 45-54
Persistent link: https://www.econbiz.de/10001085612