Construct · 1 fields · 1 citations

capital gains lock-in effect: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
capital gainslock-in effect1 CONSTRUCTCapital gains lock-inFELDSTEIN · TAXATION

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Taxation

the tendency of investors to delay selling appreciated assets because capital gains are taxed only on realization.

In taxation, capital gains lock-in effect refers to the tendency of investors to delay selling appreciated assets because capital gains are taxed only on realization. This meaning comes from Feldstein (1980) in The Quarterly Journal of Economics.[1]

Unit
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Nearby constructs

gain4 fields · 4 citationsjingle · one word, four constructscapital2 fields · 3 citationsjingle · one word, two constructsrealization3 fields · 3 citationsjingle · one word, three constructs

References

  1. Feldstein, M., Slemrod, J., & Yitzhaki, S. (1980). The Effects of Taxation on the Selling of Corporate Stock and the Realization of Capital Gains. The Quarterly Journal of Economics, 94(4), 777. https://doi.org/10.2307/1885668

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