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Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data. (1998). Siegel, Jonathan ; Auerbach, Alan ; Burman, Leonard E..
In: NBER Working Papers.
RePEc:nbr:nberwo:6399.

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  1. .

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  2. Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain. (2019). Duran-Cabre, Jose M. ; Mas-Montserrat, Mariona ; Esteller-More, Alejandro.
    In: Working Papers.
    RePEc:ieb:wpaper:doc2019-04.

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  3. Does past experience affect future behavior? Evidence from estate tax avoidance behavior. (2017). Choi, Sungmun.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:24:y:2017:i:3:d:10.1007_s10797-016-9425-0.

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  4. Cross-country evidence on the relation between capital gains taxes, risk, and expected returns. (2017). Hail, Luzi ; Wang, Clare ; Sikes, Stephanie .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:151:y:2017:i:c:p:56-73.

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  5. The Johansson-Samuelson Theorem in General Equilibrium: A Rebuttal. (2013). Panteghini, Paolo ; Menoncin, Francesco.
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(201303)69:1_57:tjtige_2.0.tx_2-x.

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  6. Taxation of Intergenerational Transfers and Wealth. (2012). Kopczuk, Wojciech.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18584.

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  7. Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains. (2012). Burman, Leonard E..
    In: Center for Policy Research Working Papers.
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  8. Tax Avoidance, Human Capital Accumulation and Economic Growth. (2011). Freire-Seren, María Jesús ; Judith Panades i Marti, .
    In: Working Papers.
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  9. Welche privaten Veräußerungsgewinne sollten besteuert werden?. (2008). Jacob, Martin.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:49.

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  10. Monetary policy, taxes, and the business cycle. (2007). Pakko, Michael ; Kydland, Finn ; Gavin, William.
    In: Journal of Monetary Economics.
    RePEc:eee:moneco:v:54:y:2007:i:6:p:1587-1611.

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  11. Monetary Policy, Taxes, and the Business Cycle. (2005). Pakko, Michael ; Kydland, Finn ; Gavin, William.
    In: 2005 Meeting Papers.
    RePEc:red:sed005:265.

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  12. Tax-Motivated Trading by Individual Investors. (2004). Poterba, James ; Weisbenner, Scott ; Ivkovich, Zoran.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10275.

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  13. Tax-loss trading and wash sales. (2004). Keloharju, Matti ; Grinblatt, Mark.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:71:y:2004:i:1:p:51-76.

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  14. Capital Gains Taxes and Equity Trading: Empirical Evidence. (2003). Shackelford, Douglas ; Raedy, Jana Smith ; Blouin, Jennifer L..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:41:y:2003:i:4:p:611-651.

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  15. Tax-Loss Trading and Wash Sales. (2002). Keloharju, Matti ; Grinblatt, Mark.
    In: Yale School of Management Working Papers.
    RePEc:ysm:somwrk:ysm148.

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  16. Tax-Loss Trading and Wash Sales. (2002). Keloharju, Matti ; Grinblatt, Mark.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8745.

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  17. Tax-exempt investors and the asset allocation puzzle. (2002). Smart, Michael ; Mintz, Jack.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:83:y:2002:i:2:p:195-215.

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  18. Taxation, Risk-Taking, and Household Portfolio Behavior. (2001). Poterba, James.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8340.

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  19. Capital Gains Tax Realizations and Tax Rates: New Evidence from Time Series. (2000). Eichner, Matthew .
    In: National Tax Journal.
    RePEc:ntj:journl:v:53:y:2000:i:n._3:p:663-82.

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  20. Capital Gains Realizations of the Rich and Sophisticated. (2000). Siegel, Jonathan ; Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:7532.

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  21. Dynamic asset pricing effects and incidence of realization-based capital gains taxes. (2000). Viard, Alan.
    In: Journal of Monetary Economics.
    RePEc:eee:moneco:v:46:y:2000:i:2:p:465-488.

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  22. Tax Loss Trading and Wash Sales. (2000). Keloharju, Matti ; Grinblatt, Mark.
    In: University of California at Los Angeles, Anderson Graduate School of Management.
    RePEc:cdl:anderf:qt0dq642kg.

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  23. Asset Location in Tax-Deferred and Conventional Savings Accounts. (1999). Sialm, Clemens ; Shoven, John B..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:7192.

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  24. Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns. (1998). Poterba, James ; Weisbenner, Scott J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6616.

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References

References cited by this document

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  9. Endnotes Also see Seyhun and Skinner (1994).
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  15. Reform Act of 1986. Poterbas figure reflecting pre-1986 law had seven distinct regions. A comparable figure for present law, when fully phased in, would require four dimensions to graph.
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  2. Entrepreneurial innovations and taxation. (2014). Persson, Lars ; Norbäck, Pehr-Johan ; Haufler, Andreas ; Norback, Pehr-Johan.
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  3. Cross-border loss offset can fuel tax competition. (2014). Mardan, Mohammed ; Haufler, Andreas.
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  4. Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy. (2013). Arachi, Giampaolo ; Bucci, Valeria .
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