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The Lock-In Effect of Capital Gains Taxation some Microeconomic Formulations

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Title: The Lock-In Effect of Capital Gains Taxation some Microeconomic Formulations
Authors: Okamura, George
Issue Date: 15 Jan 2014
Publisher: University of Hawaii at Manoa
Abstract: The personal income tax in the United States is, at best, an imperfect approximation of the "ideal" tax system regarding its neutrality, or benefical non-neutrality, in terms of equity, allocation, and stabilization influences. 'Thl..s paper will be an attempt to introduce an analytical system which will aid in clarifying one of the most controversial areas in modern tax policy - the preferential tax treatment of capital gains. In particular, the discussion will focus on the alleged "lock-in" effect on investable funds as a direct result of the existing capital gains tax.
Pages/Duration: 42 pages
Rights: All UHM Honors Projects are protected by copyright. They may be viewed from this source for any purpose, but reproduction or distribution in any format is prohibited without written permission from the copyright owner.
Appears in Collections:Honors Projects for Financial Economics and Institutions

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