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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w27705 |
来源ID | Working Paper 27705 |
The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates | |
Ole Agersnap; Owen M. Zidar | |
发表日期 | 2020-08-17 |
出版年 | 2020 |
语种 | 英语 |
摘要 | This paper uses a direct-projections approach to estimate the effect of capital gains taxation on realizations at the state level, and then develops a framework for determining revenue-maximizing rates at the federal level. We find that the elasticity of revenues with respect to the tax rate over a ten-year period is -0.5 to -0.3, indicating that capital gains tax cuts do not pay for themselves, and that a 5 percentage point rate increase would yield $18 to $30 billion in annual federal tax revenue. Our long-run estimates yield revenue-maximizing capital gains tax rates of 38 to 47 percent. |
主题 | Public Economics ; Taxation ; Subnational Fiscal Issues ; Regional and Urban Economics |
URL | https://www.nber.org/papers/w27705 |
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/585377 |
推荐引用方式 GB/T 7714 | Ole Agersnap,Owen M. Zidar. The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates. 2020. |
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文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
w27705.pdf(809KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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