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The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience

Frans Seastrand

National Tax Journal, 1988, vol. 41, issue 3, 415-38

Abstract: Investigates whether taxpayers respond to changes in state tax rates as well as federal tax rates when realizing capital gains. Demonstrates that state tax systems influence federal as well as state revenue.

Date: 1988
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