Open AccessThe Asset Price Incidence of Capital Gains Taxes: Evidence from the Taxpayer Relief Act of 1997 and Publicly-Traded Real Estate Firms
Author(s) -
Todd Sinai,
Joseph Gyourko
Publication year - 2000
Language(s) - English
Resource type - Reports
DOI - 10.3386/w7893
Subject(s) - taxpayer , business , asset (computer security) , real estate investment trust , monetary economics , capital (architecture) , capital gains tax , real estate , estate , tax deferral , finance , economics , double taxation , public economics , state income tax , ad valorem tax , tax reform , gross income , macroeconomics , history , computer security , archaeology , computer science