The Review of Economics and Statistics Vol. 61 No. 4 1979
Individual Labor Force Decisions and Unemployment in Local Labor Markets
Abstract
Bailey, Martin J., Gains and Income Taxation, in A. C. Harberger and M. J. Bailey (eds.), Taxation of Income from Capital (Washington, D.C.: Brookings Institution, 1969), 11-49. Diamond, P. A., Inflation and the Comprehensive Tax Base, Journal of Public Economics 4 (1975), 227244. Feldstein, Martin S., and Amy Taylor, The Income Tax and Charitable Contributions: Estimates and Simulations with the Treasury Tax File, Econometrica 44 (Nov. 1976), 1201-1223. Feldstein, Martin S., and Shlomo Yitzhaki, The Effect of the Capital Gains Tax on the Selling and Switching of Common Stock, Journal of Public Economics 9 (1978), 17-36. Hinrichs, Harley H., Unreporting of Capital Gains on Tax Returns or How to Succeed in Gainsmanship without Actually Paying Taxes, National Tax Journal 17 (June 1964), 158-163. Holt, Charles C., and John P. Shelton, The Lock-in Effect of the Capital Gains Tax, National Tax Journal 15 (Dec. 1962), 337-352, Internal Revenue Service, Sales of Capital Assets Reported on Individual Tax Returns, supplemental report of Statistics of Income, Washington, D.C., 1962.
- DOI
- 10.2307/1935801
- Volume
- 61
- Issue
- 4
- Pages
- 629
- Sources
- openalex crossref