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American Economic Review: Vol. 90 No. 2 (May 2000)
AER Volume. 90, Issue 2 | 
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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
DOI: 10.1257/aer.90.2.276
Article Full-Text Access
Full-text Article
Authors
Auerbach, Alan J. (U CA, Berkeley)
Siegel, Jonathan M. (U CA, Berkeley and US Congressional Budget Office)
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
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26: Tax Evasion
