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Is Knowledge of the Tax Law Socially Desirable?

David A. Weisbach.

in American Law and Economics Review

March 2013; p ublished online January 2013 .

Journal Article. Subjects: Tax Law; Taxation, Subsidies, and Revenue. 9799 words.

This paper considers whether knowledge of the tax law is socially desirable. Unlike other laws, which most often attempt to channel behavior, revenue-raising taxes attempt to avoid changing...

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The macroeconomic effects of legislated tax changes in Germany

Bernd Hayo and Matthias Uhl.

in Oxford Economic Papers

April 2014; p ublished online April 2013 .

Journal Article. Subjects: Fiscal Policies and Behaviour of Economic Agents; Tax Law; Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook. 8178 words.

This paper studies the short-term macroeconomic effects of legislated tax changes in Germany using a five-variable vector autoregression (VAR) framework. Identification of the tax shock...

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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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