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- W3122463126 abstract "Conventional wisdom is that preferential taxation of property income elevates asset values above their values in the absence of a tax, with those values strictly increasing in the marginal rate of the holder. I show that preferential rates (such as the rate on realized long-term capital gains) do indeed have that property. Preferential timing on the other hand -- pure tax -- does not. The value of an asset subject to pure deferral does increase with the holder’s marginal rate, but only up to a point, at some marginal rate in excess of 50 percent. With increases in the marginal rate beyond that point, the value of the asset declines, approaching its value in the absence of a as the marginal rate approaches 100 percent. Disadvantageous timing has exactly the opposite effect. As far as I can tell these properties have not hitherto been noticed." @default.
- W3122463126 created "2021-02-01" @default.
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- W3122463126 date "2013-01-01" @default.
- W3122463126 modified "2023-09-26" @default.
- W3122463126 title "A Tale of Four Treatments: Preferential Taxation and Asset Valuation" @default.
- W3122463126 hasPublicationYear "2013" @default.
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