← Search Review of Economic Studies Vol. 25 No. 1 1957 Stamp Duties as a Capital Gains Tax: Comment Carl S. Shoup New York DOI10.2307/2296122 Volume25 Issue1 Pages53 Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓