The Lock-in Effect of Capital Gains Taxes: Evidence From the RJR Nabisco Leveraged Buyout

Wayne R. Landsman and Douglas A. Shackelford

National Tax Journal, 1995, vol. 48, issue 2, 245-259

Abstract: Studies overcomes data limitations and analyses capital gains taxes using the 1989 RJR Nabisco leverage buyout as an example. Finds negative correlation between price and tax basis for the shares sold.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:2:p:245-259

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