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Risk Sharing through Capital Gains
Income Insurance Capital Markets International Financial Integration
2015/9/21
We estimate channels of international risk sharing between European Monetary Union (EMU),
European Union, and other OECD countries 1992{2007. We focus on risk sharing through savings, factor income
...
How Pressing is it to Revisit the Treatment of Capital Gains?
Revisit the Treatment Capital Gains
2014/8/5
In 2006, the federal government affirmed an objective of reducing taxes on savings, including those which result from capital gains. Since that time, a number of well-received tax relief measures have...
Business Start-ups, the Lock-in Effect, and Capital Gains Taxation
Business Start-ups the Lock-in Effect Capital Gains Taxation
2014/3/18
We develop a model of entrepreneurial choice in which some individuals have a comparative advantage in starting new business enterprises. Two frictions play key roles in our model: markets are incompl...