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• W2044327723 endingPage "488" @default.
• W2044327723 startingPage "465" @default.
• W2044327723 abstract "Many analyses of capital gains taxation assume that realization-based taxes are economically similar to accrual-based taxes. In equilibrium, however, the distinctive implications of realization taxes for asset trading through the lock-in effect are associated with distinctive dynamic asset pricing effects. Asset prices are increased by the current realization tax, to partly offset the sale disincentive that the tax would otherwise impose. The resulting division of the tax burden between buyers and sellers of assets is similar to traditional public finance models of excise-tax incidence in product markets." @default.
• W2044327723 created "2016-06-24" @default.
• W2044327723 creator A5000624273 @default.
• W2044327723 date "2000-10-01" @default.
• W2044327723 modified "2023-09-30" @default.
• W2044327723 title "Dynamic asset pricing effects and incidence of realization-based capital gains taxes" @default.
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• W2044327723 doi "https://doi.org/10.1016/s0304-3932(00)00034-9" @default.
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