Taxes, Capital Gains Realizations, and Revenues: A Critical Review and Some New Results

Randall P. Mariger

National Tax Journal, 1995, vol. 48, issue 3, 447-62

Abstract: Reviews the current state of research on the relationship between capital gains realization and the capital gains tax rate and offers a theoretical framework to guide future empirical research. Concludes that realizations are probably quite responsive to the tax rate in the short run, but that little is known about the long-run response.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:3:p:447-62

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