Estimation and Interpretation of Capital Gains Realization Behavior: Evidence From Panel Data

Gerald E. Auten, Leonard E. Burman and William C. Randolph

National Tax Journal, 1989, vol. 42, issue 3, 353-74

Abstract: Suggests that a substantial part of the past variance in realization elasticities may have been due to the simultaneity between marginal tax rates and capital gains realizations. Finds that simulation is important for estimating the equilibrium response of individual taxpayers to changes in tax law under a progressive income tax.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:3:p:353-74

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