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American Economic Review: Vol. 90 No. 2 (May 2000)

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Capital-Gains Realizations of the Rich and Sophisticated

Article Citation

Auerbach, Alan J., and Jonathan M. Siegel. 2000. "Capital-Gains Realizations of the Rich and Sophisticated." American Economic Review, 90(2): 276-282.

DOI: 10.1257/aer.90.2.276

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Authors

Auerbach, Alan J. (U CA, Berkeley)
Siegel, Jonathan M. (U CA, Berkeley and US Congressional Budget Office)

JEL Classifications

H31: Fiscal Policies and Behavior of Economic Agents: Household
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26: Tax Evasion


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