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Cross-base tax elasticity of capital gains

  • This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income taxes affect capital gains at the extensive and intensive margins. An increase in the marginal labor income tax rate increases the likelihood of realizing capital gains and the amount of realized capital gains. One implication of this result is that the excess burden of labor income taxation is affected by cross-base tax elasticities.

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Metadaten
Author:Martin Jacob
URN:urn:nbn:de:hbz:992-opus4-6621
URL:https://ssrn.com/abstract=2465862
Series (Serial Number):FAccT Center Working Paper Series (16/2014)
Publisher:WHU - Otto Beisheim School of Management
Place of publication:Vallendar
Document Type:Working Paper
Language:English
Date of Publication (online):2018/06/11
Date of first Publication:2014/07/01
Release Date:2018/06/11
Tag:Einkommensteuer; Kapitalgewinn; Kreuzbasiselastizität
Capital gain; Cross-base elasticity; Income tax
Page Number:29
Institutes:WHU Centers / WHU Financial Accounting & Tax Center (FAccT Center)
JEL-Classification:H Public Economics / H2 Taxation, Subsidies, and Revenue / H21 Efficiency; Optimal Taxation
H Public Economics / H2 Taxation, Subsidies, and Revenue / H24 Personal Income and Other Nonbusiness Taxes and Subsidies
Licence (German):Copyright for this publication