A theory of capital gains taxation and business turnover

DOI10.1007/S00199-006-0115-5MaRDI QIDQ2642867zbMATH OpenOpenAlexFDO

Authors Andrés Erosa, Ricardo De O. Cavalcanti

Publication date 6 September 2007

Published in Economic Theory (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1007/s00199-006-0115-5

zbMATH Keywords

TaxationProduction efficiencyAsset pricesBusiness turnover

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Recommendations

• On the “Lock-In” Effects of Capital Gains Taxation
• The Lock-In Effect of Capital Gains Taxation on Land Use
• Capital Accumulation and Foreign Investment Taxation
• Capital gains taxation and the lock-in effect: A probabilistic framework
• Modeling capital gains taxes for trading strategies of infinite variation

Cites work

• scientific article; zbMATH DE number 3694871 (Why is no real title available?)
• scientific article; zbMATH DE number 52448 (Why is no real title available?)
• Asset Prices in an Exchange Economy
• Corporate taxation and the efficiency gains of the 1986 tax reform act
• Entry, Exit, and firm Dynamics in Long Run Equilibrium
• Introduction to the symposium: The discipline of applied general equilibrium
• Markov-Perfect Industry Dynamics: A Framework for Empirical Work
• Selection and the Evolution of Industry

Cited in

(3)

• Stationarity without degeneracy in a model of commodity money
• Sweat equity in U.S. private business
• Top income measurement and undistributed profits

This page was built for publication: A theory of capital gains taxation and business turnover

Report a bug (only for logged in users!)Click here to report a bug for this page (MaRDI item Q2642867)