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The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience

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  • Seastrand, Frans

Abstract

Investigates whether taxpayers respond to changes in state tax rates as well as federal tax rates when realizing capital gains. Demonstrates that state tax systems influence federal as well as state revenue.

Suggested Citation

  • Seastrand, Frans, 1988. "The Effect of Federal, State and Local Tax Rates on Capital Gains: New York State's Experience," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(3), pages 415-438, September.
  • Handle: RePEc:ntj:journl:v:41:y:1988:i:3:p:415-38
    DOI: 10.1086/NTJ41789704
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    Cited by:

    1. Suret, Jean-Marc & Gagnon, Jean-Marie, 1991. "Taux implicite d’impôt et détachement du dividende," L'Actualité Economique, Société Canadienne de Science Economique, vol. 67(4), pages 482-498, décembre.
    2. Niemann, Rainer & Sureth, Caren, 2009. "Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility," arqus Discussion Papers in Quantitative Tax Research 77, arqus - Arbeitskreis Quantitative Steuerlehre.

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