haku: @author Samwick, A. A. / yhteensä: 2
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| Tekijä: | Poterba, J. M. Samwick, A. A. |
| Otsikko: | Taxation and household portfolio composition: US evidence from the 1980s and 1990s |
| Lehti: | Journal of Public Economics
2003 : JAN, VOL. 87:1, p. 5-38 |
| Asiasana: | Assets Portfolio management Taxation |
| Kieli: | eng |
| Tiivistelmä: | The authors explore the relationship between household marginal income tax rates, the set of financial assets that households own, and the portfolio shares accounted for by each of these assets. The empirical findings suggest that marginal tax rates have important effects on asset allocation decisions. The probability that a household owns tax-advantaged assets, such as tax-exempt bonds or assets held in tax-deferred accounts, is positively related to its tax rate on ordinary income. |
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