Lock-in Effect Within a Simple Model of Corporate Stock Trading

Donald W. Kiefer

National Tax Journal, 1990, vol. 43, issue 1, 75-94

Abstract: Presents an overview of a simple model of the lock-in effect of the capital gains tax on trading corporate stock. The results of simulations of several policy changes are reported: The policies include a fifteen percent flat capital gains tax rate, President Bush's 1989 capital gains tax cut proposal, and taxation of accrued capital gains at death.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:1:p:75-94

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