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来源类型Working Paper
规范类型报告
DOI10.3386/w27705
来源IDWorking 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
URLhttps://www.nber.org/papers/w27705
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/585377
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GB/T 7714
Ole Agersnap,Owen M. Zidar. The Tax Elasticity of Capital Gains and Revenue-Maximizing Rates. 2020.
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