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Law x Intertemporal Choice and Growth x clear all

Intertemporal Choice and Legal Constraints

M. Keith Chen and Alan Schwartz.

in American Law and Economics Review

April 2012; p ublished online December 2011 .

Journal Article. Subjects: Law and Economics; Household Behaviour and Family Economics; Intertemporal Choice and Growth; Tax Law; Contract Law. 13623 words.

We study the effect of legal constraints in an environment in which agents face demand shocks they would like to smooth but also have weakness of will: agents' long and short run...

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Optimal Tax Timing with Asymmetric Long-Term/Short-Term Capital Gains Tax

Min Dai, Hong Liu, Chen Yang and Yifei Zhong.

in The Review of Financial Studies

September 2015; p ublished online April 2015 .

Journal Article. Subjects: Intertemporal Choice and Growth; Tax Law; Economics; Taxation, Subsidies, and Revenue. 13680 words.

We develop an optimal tax-timing model that takes into account asymmetric long-term and short-term tax rates for positive capital gains and limited tax deductibility of capital losses. In...

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