Capital gains taxation and funding for start-ups
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DOI: 10.1016/j.jfineco.2020.06.009
Abstract: We examine how capital gains taxes affect investment in start-up (i.e., pre-IPO) firms. Using data on capital raised by start-up firms in individual funding rounds, we estimate the effect of the SBJA of 2010, which… read more here.
Keywords: capital gains; taxation funding; capital; gains taxation ... See more keywords
Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains
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DOI: 10.1177/10911421231168724
Abstract: Many states face challenges in producing accurate forecasts of tax revenue from personal income. Using data from 1996 to 2019, we look at how growth in the various base components of personal income influence the… read more here.
Keywords: state; capital gains; tax; personal income ... See more keywords