Browsing Department of Business and Management Science by Subject "capital taxation of households"
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The effect of capital taxes on household's portfolio composition and intertemporal choice : evidence from the Dutch 2001 capital income tax reform
(Discussion papers;23/14, Working paper, 2014-06)This paper estimates the effect of capital taxation on portfolio composition and savings using quasi- experimental variation generated by the Dutch 2001 capital tax reform. The reform drove a wedge between the taxation ...