On the “Lock-In” Effects of Capital Gains Taxation

DOI10.1006/JUEC.1996.0034zbMATH Open0916.90078OpenAlexW2130457738MaRDI QIDQ4229698FDOQ4229698

Authors: Yoshitsugu Kanemoto 

Publication date: 22 February 1999

Published in: Journal of Urban Economics (Search for Journal in Brave)

Full work available at URL: https://semanticscholar.org/paper/bde952b882d4d566a2ca682569e974f24b97d813

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zbMATH Keywords

capital gains taxationlock-in effect

Mathematics Subject Classification ID

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

Cited In (3)

• Capital gains taxation and the lock-in effect: A probabilistic framework
• A theory of capital gains taxation and business turnover
• At a cost: the real effects of thin capitalization rules

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