Do High Taxes Lock-in Capital Gains? Evidence from a Flat Rate Tax System
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Cited by:
- Pietola, Kyosti & Myyra, Sami & Pouta, Eija, 2009.
"Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland,"
Discussion Papers
50040, MTT Agrifood Research Finland.
- Pietola, Kyosti & Myyra, Sami & Pouta, Eija, 2009. "Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland," 2009 Conference, August 16-22, 2009, Beijing, China 50953, International Association of Agricultural Economists.
- Kyösti Pietola & Sami Myyrä & Eija Pouta, 2011. "The Effects of Changes in Capital Gains Taxes on Land Sales: Empirical Evidence from Finland," Land Economics, University of Wisconsin Press, vol. 87(4), pages 582-594.
More about this item
Keywords
Capital gains realizations; tax avoidance; panel data;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2007-03-03 (Accounting and Auditing)
- NEP-EEC-2007-03-03 (European Economics)
- NEP-PBE-2007-03-03 (Public Economics)
- NEP-PUB-2007-03-03 (Public Finance)
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