Reference health

The Efficiency Loss of Capital Income Taxation Under Imperfect Loss Offset Provisions

https://doi.org/10.2139/ssrn.1458687
CiteStamped reference-health badge
40/40 checkable references clean · checked 2026-10-08

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

5 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 40 checked references that resolve
resolves10.1093/oxfordjournals.oep.a041291
PROGRESSION AND RISK-TAKING
resolves10.1007/bf01237464
The design of a consumption tax under capital risk
resolves10.1086/340774
Asset Holding and Consumption Volatility
resolves10.2307/2297647
The Dynamic Effects of Tax Law Asymmetries
resolves10.1257/aer.99.1.243
Rare Disasters, Asset Prices, and Welfare Costs
resolves10.1162/003355397555280
Preference Parameters and Behavioral Heterogeneity: An Experimental Approach in the Health and Retirement Study
resolves10.1086/260692
Taxation, Saving, and the Rate of Interest
resolves10.1086/261206
The Taxation of Risky Assets
resolves10.1016/0047-2727(74)90020-6
Some uses of the expenditure function in public finance
resolves10.2307/1882847
Proportional Income Taxation and Risk-Taking
resolves10.1086/261916
How Prudent are Consumers?
resolves10.1080/0003684032000151287
Survey measures of risk aversion and prudence
resolves10.1016/j.econlet.2009.01.010
The elasticity of intertemporal substitution: New evidence from 401(k) participation
resolves10.2307/1913778
Substitution, Risk Aversion, and the Temporal Behavior of Consumption and Asset Returns: A Theoretical Framework
resolves10.2307/2937818
Rince Preferences
resolves10.1086/259560
The Effects of Taxation on Risk Taking
resolves10.1086/260693
The Welfare Cost of Capital Income Taxation
resolves10.1016/b978-0-12-445850-5.50008-8
THE DEMAND FOR RISKY ASSETS
resolves10.3386/w0673
A Reexamination of Tax Distortions in General Equilibrium Models
resolves10.2307/1885733
Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions
resolves10.1016/0047-2727(88)90070-9
Intergenerational risk sharing
resolves10.3386/w1992
Measuring the Efficiency Cost of Taxing Risky Capital Income
resolves10.3386/w11945
A Tax-Based Estimate of the Elasticity of Intertemporal Substitution
resolves10.2307/2678130
Demography of Risk Aversion
resolves10.1086/261539
Intertemporal Substitution in Consumption
resolves10.1086/261141
Stochastic Consumption, Risk Aversion, and the Temporal Behavior of Asset Returns
resolves10.2307/1924119
The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets
resolves10.2307/1910098
Equilibrium in a Capital Asset Market
resolves10.2307/2552162
Taxation and Risk-Taking: An Expected Utility Approach
resolves10.1016/s1573-4420(85)80008-2
Chapter 5 The effects of taxation on savings and risk taking
resolves10.1016/s0047-2727(98)00040-1
Redistribution and the marginal cost of public funds
resolves10.2307/1911435
A New Representation of Preferences over "Certain x Uncertain" Consumption Pairs: The "Ordinal Certainty Equivalent" Hypothesis
resolves10.2307/2297173
An OCE Analysis of the Effect of Uncertainty on Saving Under Risk Preference Independence
resolves10.1111/j.1540-6261.1964.tb02865.x
CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*
resolves10.3386/w0799
A General Equilibrium Model of Taxation with Endogenous Financial Behavior
resolves10.2307/1883083
The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking
resolves10.2307/1924939
Measuring Risk Aversion: An Alternative Approach
resolves10.1257/000282803321947399
Stock-Market Participation, Intertemporal Substitution, and Risk-Aversion
resolves10.2307/2937817
Nonexpected Utility in Macroeconomics
resolves10.1016/0047-2727(94)01470-9
Taxation, uncertainty and the choice of a consumption tax base
The 5 references without a DOI — listed, not checked
no DOI — not checkedref4
no DOI — not checkedTaxation, savings, and portfolio choice in a continuous time model
no DOI — not checkedThree basic postulates for applied welfare economics: an interpretive essay
no DOI — not checkedCapital taxation and accumulation in a life cycle growth model
no DOI — not checkedInterest rates, in ?ation, and consumer expenditures
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-10-08 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

view as graph · paper page

Embed this badge

Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.

<a href="https://citestamp.com/citestamped/10.2139/ssrn.1458687"><img src="https://citestamp.com/citestamped/10.2139/ssrn.1458687/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[![CiteStamped reference-health badge](https://citestamp.com/citestamped/10.2139/ssrn.1458687/badge.svg)](https://citestamp.com/citestamped/10.2139/ssrn.1458687)