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Capital Gains Redux: Why Holding Periods Matter

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  • Cook, Eric W.
  • O'Hare, John F.

Abstract

Changes in the tax rate on capital gains have profound effects on the volume of gains individuals choose to realize. While much of the recent policy debate has focused upon the magnitude of taxpayer response, this paper investigates the mechanism that underlies it - changes in the holding period of capital assets.

Suggested Citation

  • Cook, Eric W. & O'Hare, John F., 1992. "Capital Gains Redux: Why Holding Periods Matter," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 53-76, March.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:1:p:53-76
    DOI: 10.1086/NTJ41788946
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    Cited by:

    1. Rainer Niemann & Silke Rünger, 2017. "Der Einfluss der Abgeltungssteuer auf die Haltedauer von Aktien – eine empirische Untersuchung von Directors’ Dealings am deutschen Kapitalmarkt [The Impact of the Introduction of a Final Withholdi," Schmalenbach Journal of Business Research, Springer, vol. 69(1), pages 41-80, March.
    2. Klein, Peter, 1999. "The capital gain lock-in effect and equilibrium returns," Journal of Public Economics, Elsevier, vol. 71(3), pages 355-378, March.
    3. Landsman, Wayne R. & Shackelford, Douglas A., 1995. "The Lock-in Effect of Capital Gains Taxes: Evidence From the RJR Nabisco Leveraged Buyout," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(2), pages 245-259, June.

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