The tax elasticity of capital gains and revenue-maximizing rates

O Agersnap, O Zidar - American Economic Review: Insights, 2021 - aeaweb.org
This 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 …

[PDF][PDF] Taxing wealth

G Leiserson - Tackling the Tax Code: Efficient and Equitable …, 2020 - hamiltonproject.org
The US income tax does a poor job of taxing the income from wealth. This chapter details
four approaches to reforming the taxation of wealth, each of which is calibrated to raise …

Effective Tax Rates by Income and Wealth Class

J Bricker, KB Moore, SJ Reber… - National Tax …, 2020 - journals.uchicago.edu
We use the Survey of Consumer Finances (SCF) from 1995 through 2016 to study trends in
average effective tax rates across the income and wealth distribution. These average tax …

Contextualizing Elasticities for Policymaking: Capital Gains and Revenue-Maximizing Tax Rates

T Dowd, Z Richards - Available at SSRN 3767121, 2021 - papers.ssrn.com
Capital gains revenue estimates rely on a long history of research empirically estimating the
tax elasticity of capital gains realizations. These elasticity estimates have varied from zero to …

Understanding Rising Concentration at the Extremes of the US Income Distribution: How Important Are Income Fluctuations Among the Very Richest Households?

J Thompson, J Bricker, M Parisi - Journal of Income Distribution …, 2021 - jid.journals.yorku.ca
We explore the importance of income fluctuations at the top of the US income distribution in
understanding rising income concentration. Very high income families—including the top …

[PDF][PDF] THE TAX ELASTICITY OF CAPITAL GAINS AND REVENUE-MAXIMIZING RATES Ole Agersnap

OM Zidar - 2020 - nber.org
This 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 …