EFFECTS OF CAPITAL GAINS TAXES ON REVENUE AND ECONOMIC EFFICIENCY
نویسندگان
چکیده
منابع مشابه
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Recent years have seen large swings in house prices in many countries. Motivated by housing price variations, proposals for taxing capital gains (nominal or real) on housing have repeatedly been put forth. The idea seems to be that such taxes would curb the redistribution occurring between those owning houses and those trying to get into the market for owner-occupied housing. Our paper shows th...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 1991
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41788875