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Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data

https://doi.org/10.2139/ssrn.1474862
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28/28 checkable references clean · checked 2026-08-28

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.

4 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 28 checked references that resolve
resolves10.3386/w6399
Capital Gains Taxation and Tax Avoidance: New Evidence from Panel Data
resolves10.1257/aer.90.2.276
Capital Gains Realizations of the Rich and Sophisticated
resolves10.1506/1717-5042-0880-4p73
Capital Gains Taxes and Acquisition Activity: Evidence of the Lock‐in Effect*
resolves10.2307/2109864
Capital Gains Taxes and Realizations: Evidence from Interstate Comparisons
resolves10.1162/qjec.2009.124.1.301
Fight Or Flight? Portfolio Rebalancing by Individual Investors <sup>*</sup>
resolves10.1257/aer.99.2.393
Measuring the Financial Sophistication of Households
resolves10.1111/j.1540-6261.2006.00883.x
Household Finance
resolves10.2307/1912150
Capital Market Equilibrium with Personal Tax
resolves10.1111/j.1540-6261.2008.01329.x
Capital Gains Taxes and Asset Prices: Capitalization or Lock‐in?
resolves10.1007/s11127-009-9526-8
Do high taxes lock-in capital gains? Evidence from a dual income tax system
resolves10.1287/mnsc.1040.0473
Up Close and Personal: Investor Sophistication and the Disposition Effect
resolves10.1080/00036840701765452
Tax evasion and self-employment in a high-tax country: evidence from Sweden
resolves10.1162/003355301753265561
Loss Aversion and Seller Behavior: Evidence from the Housing Market
resolves10.1111/0022-1082.00338
What Makes Investors Trade?
resolves10.1016/s0304-405x(03)00180-6
Tax-loss trading and wash sales
resolves10.1016/s0304-405x(03)00176-4
Predicting stock price movements from past returns: the role of consistency and tax-loss selling
resolves10.2139/ssrn.1532674
Taxation, Dividends and Share Repurchases: Taking Evidence Global
resolves10.1111/j.1540-6261.2006.00876.x
Capital Gains Tax Overhang and Price Pressure
resolves10.1016/s0047-2727(98)00080-2
The capital gain lock-in effect and equilibrium returns
resolves10.3386/w15769
Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark
resolves10.1111/0022-1082.00072
Are Investors Reluctant to Realize Their Losses?
resolves10.1016/0047-2727(87)90072-7
How burdensome are capital gains taxes?
resolves10.3386/w2119
Tax Evasion and Capital Gains Taxation
resolves10.3386/w6616
Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns
resolves10.1111/0022-1082.00073
Capital Gains Taxation and Stock Market Activity: Evidence from IPOs
resolves10.1016/s0165-4101(00)00028-8
Do capital gain tax rate increases affect individual investors’ trading decisions?
resolves10.1111/j.1540-6261.2006.01011.x
Tax‐Loss Selling and the January Effect: Evidence from Municipal Bond Closed‐End Funds
resolves10.1016/j.jfineco.2011.03.006
Financial literacy and stock market participation
The 4 references without a DOI — listed, not checked
no DOI — not checkedMeasuring Permanent Responses to CapitalGains Tax Changes in Panel Data
no DOI — not checkedref12
no DOI — not checkedref19
no DOI — not checkedref21
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