The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
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This study provides the first econometric analysis of the effect of taxation on the realization of capital gains. The analysis thus extends and complements the earlier study by Feldstein and Yitzhaki [1978] of the effect of taxation on the selling of corporate stock. The present analysis, using a
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美国国家经济研究局创建时间：
1981-03-01
