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  3. American Economic Review
  4. May 2000
  5. Capital-Gains Realizations of the Rich and Sophisticated

American Economic Review

ISSN 0002-8282 (Print) | ISSN 1944-7981 (Online)

Capital-Gains Realizations of the Rich and Sophisticated

  • Alan J. Auerbach
  • Jonathan M. Siegel
American Economic Review
vol. 90, no. 2, May 2000
(pp. 276–282)
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Citation

Auerbach, Alan, J., and Jonathan M. Siegel. 2000. "Capital-Gains Realizations of the Rich and Sophisticated." American Economic Review, 90 (2): 276–282. DOI: 10.1257/aer.90.2.276

JEL Classification

  • H31 Fiscal Policies and Behavior of Economic Agents: Household
  • H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
  • H26 Tax Evasion