| 000 | 01381nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c145317 _d145317 |
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| 003 | ES-MaIEF | ||
| 005 | 20220204105042.0 | ||
| 007 | ta | ||
| 008 | 220204t2021 sp ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969520 _aAgersnap, Ole |
|
| 245 | 4 |
_aThe tax elasticity of capital gains and revenue-maximizing rates _cOle Agersnap, Owen Zidar |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis 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 10-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. | ||
| 650 | 4 |
_943197 _aPLUSVALIAS |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_943299 _aELASTICIDAD IMPOSITIVA |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 |
_966699 _aZidar, Owen |
||
| 773 | 0 |
_9166463 _oOP 2145/2021/4 _tThe American Economic Review _x 2640-205X _gv. 3, n. 4, December 2021, p. 399-416 |
|
| 942 | _cART | ||