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The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains


Martin S. Feldstein


National Bureau of Economic Research (NBER); Harvard University

Joel B. Slemrod


University of Michigan at Ann Arbor - Stephen M. Ross School of Business; National Bureau of Economic Research (NBER)

Shlomo Yitzhaki


Hebrew University of Jerusalem; National Bureau of Economic Research (NBER)
March 1981

NBER Working Paper No. w0250

Abstract:     
This study provides the first econometric analysis of the effect of taxation on the realization of capital gains. The analysis thus extends and complements the earlier study by Feldstein and Yitzhaki [1978] of the effect of taxation on the selling of corporate stock. The present analysis, using a large, new body of data obtained from individual tax returns, supports the earlier finding that corporate stock sales are quite sensitive to tax rates and then shows that the effect on the realization of capital gains is even stronger.

Number of Pages in PDF File: 17

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Date posted: February 15, 2001  

Suggested Citation

Feldstein, Martin S., Slemrod, Joel B. and Yitzhaki, Shlomo, The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains (March 1981). NBER Working Paper No. w0250. Available at SSRN: http://ssrn.com/abstract=260440

Contact Information

Martin S. Feldstein (Contact Author)
National Bureau of Economic Research (NBER) ( email )
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
617-868-3905 (Phone)
617-868-7194 (Fax)
Harvard University ( email )
Littauer Center
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
617-495-2167 (Phone)
617-496-5444 (Fax)
Joel B. Slemrod
University of Michigan at Ann Arbor - Stephen M. Ross School of Business ( email )
701 Tappan Street
Room A2120
Ann Arbor, MI 48109-1234
United States
734-936-3914 (Phone)
734-763-4032 (Fax)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
Shlomo Yitzhaki
Hebrew University of Jerusalem ( email )
Mount Scopus
Jerusalem, 91905
Israel
+972 2 659 2201 (Phone)
+972 2 652 2319 (Fax)
National Bureau of Economic Research (NBER)
1050 Massachusetts Avenue
Cambridge, MA 02138
United States
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