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A theory of capital gains taxation and business turnover

https://doi.org/10.1007/s00199-006-0115-5
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Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/bf01213938openalex-snapshot
Introduction to the symposium: The discipline of applied general equilibrium
inferredcites →https://doi.org/10.1007/bf01213941openalex-snapshot
Corporate Taxation and the Efficiency Gains of the 1986 Tax Reform Act
inferredcites →https://doi.org/10.1016/0047-2727(83)90051-8openalex-snapshot
Some aspects of the taxation of capital gains
inferredcites →https://doi.org/10.1086/209804openalex-snapshot
Managerial Tenure, Business Age, and Small Business Turnover
inferredcites →https://doi.org/10.1086/261678openalex-snapshot
A Theory of Entrepreneurship and Its Application to the Study of Business Transfers
inferredcites →https://doi.org/10.1086/262011openalex-snapshot
On the Turnover of Business Firms and Business Managers
inferredcites →https://doi.org/10.1111/j.1540-6261.1987.tb04583.xopenalex-snapshot
Effects of Capital Gains Taxation on Life-Cycle Investment and Portfolio Management
inferredcites →https://doi.org/10.2307/1885668openalex-snapshot
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains
inferredcites →https://doi.org/10.2307/1885722openalex-snapshot
The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains: Comment
inferredcites →https://doi.org/10.2307/1912606openalex-snapshot
Selection and the Evolution of Industry
inferredcites →https://doi.org/10.2307/1913837openalex-snapshot
Asset Prices in an Exchange Economy
inferredcites →https://doi.org/10.2307/2232622openalex-snapshot
Lectures on Public Economics.
inferredcites →https://doi.org/10.2307/2297841openalex-snapshot
Markov-Perfect Industry Dynamics: A Framework for Empirical Work
inferredcites →https://doi.org/10.2307/2553530openalex-snapshot
Lectures in Public Economics.
inferredcites →https://doi.org/10.2307/2951541openalex-snapshot
Entry, Exit, and firm Dynamics in Long Run Equilibrium
inferredcites →https://doi.org/10.2307/j.ctvjnrt76openalex-snapshot
Recursive Methods in Economic Dynamics
inferredcites →https://doi.org/10.3386/w3967openalex-snapshot
On the Design and Reform of Capital Gains Taxation
inferredcites →https://doi.org/10.5860/choice.28-3998openalex-snapshot
The U.S. savings challenge: policy options for productivity and growth

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.2500993openalex-extracted
Household Debt and Capital Gains Taxation
inferred← citeshttps://doi.org/10.2139/ssrn.3507823openalex-extracted
Capital Gains Taxes and Trading Incentives
inferred← citeshttps://doi.org/10.1007/s00199-009-0459-8openalex-snapshot
Stationarity without degeneracy in a model of commodity money
inferred← citeshttps://doi.org/10.1016/j.econmod.2013.09.002openalex-snapshot
The effect of capital gains taxation on small business transfers and start-ups
inferred← citeshttps://doi.org/10.2478/remav-2025-0007openalex-snapshot
A Location Effect on the Capital Gains of Condominium Investment
inferred← citeshttps://doi.org/10.5901/mjss.2015.v6n1s3p503openalex-snapshot
Analysis of the Impact of Special Tax Regimes for Small Business Financial Results
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