Capital-Gains Realizations of the Rich and Sophisticated
- (pp. 276-282)
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.90.2.276JEL Classification
- 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