Matches in SemOpenAlex for { <https://semopenalex.org/work/W2000274247> ?p ?o ?g. }
Showing items 1 to 78 of
78
with 100 items per page.
- W2000274247 endingPage "S100" @default.
- W2000274247 startingPage "S100" @default.
- W2000274247 abstract "Using event study methodology, we test the hypothesis that the 1985 capital gains exemption decreased the marginal effective tax rate on capital gains using two samples of stock market prices that control for industry and firm level effects of other aspects of the budget. We derive estimates of the impact of the exemption on the effective capital gains tax rate, and on the user cost of capital. Using existing estimates of the relationship between the user cost of capital and investment, we find that, depending upon the sample, the exemption may have increased real investment by as much as six per cent, or had no impact at all." @default.
- W2000274247 created "2016-06-24" @default.
- W2000274247 creator A5009394216 @default.
- W2000274247 creator A5043071468 @default.
- W2000274247 date "1995-10-01" @default.
- W2000274247 modified "2023-09-26" @default.
- W2000274247 title "The Impact of the Capital Gains Exemption on Capital Markets" @default.
- W2000274247 cites W105212549 @default.
- W2000274247 cites W1543670028 @default.
- W2000274247 cites W1552937570 @default.
- W2000274247 cites W1596347046 @default.
- W2000274247 cites W1985580119 @default.
- W2000274247 cites W1991145898 @default.
- W2000274247 cites W2003644932 @default.
- W2000274247 cites W2018099648 @default.
- W2000274247 cites W2024935505 @default.
- W2000274247 cites W2040354841 @default.
- W2000274247 cites W2047171075 @default.
- W2000274247 cites W205600363 @default.
- W2000274247 cites W2071681097 @default.
- W2000274247 cites W2083608273 @default.
- W2000274247 cites W2088957698 @default.
- W2000274247 cites W2101718392 @default.
- W2000274247 cites W2101952059 @default.
- W2000274247 cites W2125959787 @default.
- W2000274247 cites W2128778916 @default.
- W2000274247 cites W2138991289 @default.
- W2000274247 cites W2148587860 @default.
- W2000274247 cites W2153524047 @default.
- W2000274247 cites W2155295940 @default.
- W2000274247 cites W2164059525 @default.
- W2000274247 cites W2599802624 @default.
- W2000274247 cites W3024000571 @default.
- W2000274247 cites W3125082809 @default.
- W2000274247 cites W3126135334 @default.
- W2000274247 cites W2149232151 @default.
- W2000274247 doi "https://doi.org/10.2307/3551864" @default.
- W2000274247 hasPublicationYear "1995" @default.
- W2000274247 type Work @default.
- W2000274247 sameAs 2000274247 @default.
- W2000274247 citedByCount "11" @default.
- W2000274247 countsByYear W20002742472013 @default.
- W2000274247 countsByYear W20002742472014 @default.
- W2000274247 crossrefType "journal-article" @default.
- W2000274247 hasAuthorship W2000274247A5009394216 @default.
- W2000274247 hasAuthorship W2000274247A5043071468 @default.
- W2000274247 hasConcept C144133560 @default.
- W2000274247 hasConcept C162324750 @default.
- W2000274247 hasConcept C166957645 @default.
- W2000274247 hasConcept C205649164 @default.
- W2000274247 hasConcept C556758197 @default.
- W2000274247 hasConcept C83646750 @default.
- W2000274247 hasConceptScore W2000274247C144133560 @default.
- W2000274247 hasConceptScore W2000274247C162324750 @default.
- W2000274247 hasConceptScore W2000274247C166957645 @default.
- W2000274247 hasConceptScore W2000274247C205649164 @default.
- W2000274247 hasConceptScore W2000274247C556758197 @default.
- W2000274247 hasConceptScore W2000274247C83646750 @default.
- W2000274247 hasLocation W20002742471 @default.
- W2000274247 hasOpenAccess W2000274247 @default.
- W2000274247 hasPrimaryLocation W20002742471 @default.
- W2000274247 hasRelatedWork W1581429213 @default.
- W2000274247 hasRelatedWork W2008748559 @default.
- W2000274247 hasRelatedWork W2009849666 @default.
- W2000274247 hasRelatedWork W2046031455 @default.
- W2000274247 hasRelatedWork W2090629165 @default.
- W2000274247 hasRelatedWork W2108954098 @default.
- W2000274247 hasRelatedWork W2111348078 @default.
- W2000274247 hasRelatedWork W2164388168 @default.
- W2000274247 hasRelatedWork W3121515329 @default.
- W2000274247 hasRelatedWork W4255972572 @default.
- W2000274247 hasVolume "21" @default.
- W2000274247 isParatext "false" @default.
- W2000274247 isRetracted "false" @default.
- W2000274247 magId "2000274247" @default.
- W2000274247 workType "article" @default.