Taxation of Capital Gains With Deferred Realization

Christopher Coyne, Frank Fabozzi () and Uzi Yaari

National Tax Journal, 1989, vol. 42, issue 4, 475-85

Abstract: Examines accepted methods of calculating the effect of deferred realization on the effective rate of capital gains tax paid by common shareholders. Proposes a valuation-based method that is designed for growth stocks where gains are accrued gradually and realized in lump sums.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:4:p:475-85

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