Do high taxes lock-in capital gains? Evidence from a dual income tax system
Bibliographic Data
| ID | 10929938 |
|---|---|
| Authors | Sven‐Olov Daunfeldt (0000-0002-1013-8623, Ratio, corresponding author), Sven-Olov Daunfeldt, Ulrika Praski-Ståhlgren (University of Gävle), Niklas Rudholm (0000-0002-0171-1897, Swedish Institute) |
| Year | 2010 |
| Volume | 145 |
| Issue | 1-2 |
| Pages | 25-38 |
| Publication date | 2010-10-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Public Choice (JOURNAL) |
| Journal identifiers | ISSN: 0048-5829 • E-ISSN: 1573-7101 |
| Publisher | Springer Science and Business Media LLC (PUBLISHER) |
| DOI | 10.1007/s11127-009-9526-8 |
| OpenAlex | W2010603489 |
| Language | EN |
| Citations received | 1 |
| References cited | 17 |
Ad valorem tax · Capital (architecture · Capital gains tax · Dual (grammatical number · Economics · Gross income · Labour economics · Lock (firearm · Macroeconomics · Marginal cost of capital schedule · Monetary economics · Public economics · Public finance · State income tax · Tax rate · Tax reform · Corporate Taxation and Avoidance · Financial Literacy, Pension, Retirement Analysis · Fiscal Policy and Economic Growth
The power to tax
Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives
Redistributive taxation in a simple perfect foresight model
The Rise and Decline of Nations
Capital Gains Taxes and Realizations
The Nature and Tax Treatment of Capital Gains and Losses
A partisan model of government expenditure
Policy Watch
| Citations per year | 0.13 |
|---|---|
| Citation span | 2018 - 2018 (1) |
| Highly cited | No |