| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w6399 |
| 来源ID | Working Paper 6399 |
| Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data | |
| Alan J. Auerbach; Leonard E. Burman; Jonathan Siegel | |
| 发表日期 | 1998-02-01 |
| 出版年 | 1998 |
| 语种 | 英语 |
| 摘要 | Previous theoretical analyses of the capital gains tax have suggested that investors have considerable opportunity to avoid the tax. Yet, past empirical work has found relatively little evidence of such activity. Using a previously unavailable panel data set with a very large sample of high-income individuals, this paper aims to bring the theory and evidence closer together by examining the behavior of individual taxpayers over time. Though confirming past findings that avoidance of tax on realized capital gains is not prevalent, we do observe that tax avoidance activity increased after the passage of the Tax Reform Act of 1986, and that high-income, high-wealth and more sophisticated taxpayers were most likely to avoid tax. However, the efficacy of tax avoidance strategies depends on being able to avoid tax for long periods, and we find that most tax avoidance is of relatively short duration. Thus, the effective tax rate on realized capital gains is very close to the statutory rate in all years and tax brackets. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w6399 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/563913 |
| 推荐引用方式 GB/T 7714 | Alan J. Auerbach,Leonard E. Burman,Jonathan Siegel. Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data. 1998. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w6399.pdf（1880KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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