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DP11208 U.S. capital gains and estate taxation: a status report and directions for a reform 智库出版物
2016
作者:  Wojciech Kopczuk
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Estate tax  Capital gains tax  
DP7375 The Distorting Arm's Length Principle 智库出版物
2009
作者:  Michael Devereux;  Christian Keuschnigg
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Bracket creep  Capital gains tax  Income tax  inflation  Pension funds  Stock ownership  
DP6007 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries 智库出版物
2006
作者:  Emmanuelle Auriol;  Michael Warlters
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Capital gains tax  Dividend tax clienteles  Stock ownership  Tax incidence