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

-log specification used in that study allows us to explore variation in elasticity estimates across taxpayers. Finally, we focus on … overall elasticity, while the elasticity of bonds is greater …

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 …