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Reasons for Realization
Portfolio Theory and Capital Gains
The LockIn Effect and the Kovenock
18 other sections not shown
after-tax Auten and Clotfelter average Cains Canada Canadian securities capital gains realizations capital gains tax capital losses comprehensive income comprehensive income tax constructive realization consumption tax corporate stock cumulative deferral dependent variable dollar marginal tax econometric economic income equation equity estimated explanatory variables Feldstein Finance gains or losses gains taxation inclusion rate increase inflation instrumental variable investment income investor Laffer curve last dollar marginal leveraging life-cycle lifetime consumption lock-in effect marginal tax rate non-arm's length ordinary income panel data parameter percent permanent and transitory permanent marginal tax personal income tax portfolio positive capital gains predicted rate of inclusion real estate realized capital gains regression revenue risky assets sample shares shelter investments simulation specification subsample tax arbitrage tax burden tax liability tax policy tax price elasticity tax rate elasticities Tax Reform tax sheltering tax system taxable income Taxation of Capital taxfilers taxpayers Tobit model wealth