Capital-gains realizations of the rich and sophisticated

American Economic Review

Volumn 90, Issue 2, 2000, Pages 276-282

  Auerbach, Alan J ^a   Siegel, Jonathan M ^a  

^a UNIVERSITY OF CALIFORNIA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039172846     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: 10.1257/aer.90.2.276     Document Type: Article

References (7)

1. Auerbach, Alan J. "Capital Gains Taxation in the United States: Realizations, Revenue and Rhetoric." Brookings Papers on Economic Activity, 1988, (2), pp. 595-631.
2. Auerbach, Alan J.; Burman, Leonard E. and Siegel, Jonathan M. "Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data," in J. Slemrod, ed, Does Atlas shrug? The economic consequences of taxing the rich. Cambridge, MA: Harvard University Press, 2000 (forthcoming).
3. Auten, Gerald and Joulfaian, David. "How Income Taxes Affect Capital Gains Realizations: Evidence from a Long Panel." Unpublished manuscript, U.S. Treasury, Office of Tax Analysis, July 1999.
4. Burman, Leonard E. and Randolph, William C. "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data." American Economic Review, September 1994, 84(4), pp. 794-809.
5. Heckman, James J. "The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models." Annals of Economic and Social Measurement, Fall 1976, 5(4), pp. 475-92.
6. Koch, Cathleen M. and Giosa, Christopher P. "The Response of Capital Gains Realizations to the 1986 Tax Reform Act." Unpublished manuscript, April 1999.
7. Lee, Lung-Fei; Maddala, G. S. and Trost, R. P. "Asymptotic Covariance Matrices of Two-Stage Probit and Two-Stage Tobit Methods for Simultaneous Equations Models with Selectivity." Econometrica, March 1980, 48(2), pp. 491-503.