Concepedia

Capital Gains

Capital Gains is a category of taxable income derived from the appreciation in value of capital assets, distinguished by its realization upon disposal or transfer, as opposed to income generated through ordinary business activities or periodic earnings.

1.4K

Publications

109.1K

Citations

1.9K

Authors

784

Institutions

Publications per year

2017–2026

145

Variants

Taxation Of Capital Gains

Parents

Children

Publications

1.4K

CORPORATE INCOME TAXES AND THE COST OF CAPITAL: A CORRECTION

Franco Modigliani, H Miller Merton · 1963 · 5.8K citations

, , +10

ECONOMIC GROWTH and CAPITAL ACCUMULATION

Thomas W. Swan · Economic Record · 1956 · 4.7K citations

, , +14

Money and Capital in Economic Development.

Rolf Lüders, Ronald I. McKinnon · The Journal of Finance · 1974 · 3.8K citations

, , +14

Optimum Growth in an Aggregative Model of Capital Accumulation

David Cass · The Review of Economic Studies · 1965 · 2.2K citations

, , +15

Capital Expansion, Rate of Growth, and Employment

Evsey D. Domar · Econometrica · 1946 · 2.2K citations

, , +12

1–5 of 1.4K

Authors

1.9K

  1. JM
    James M. Poterba

    Massachusetts Institute of Technology, United States

    30 publications · 2.9K citations

    24

    h-index

  2. MF
    Martin Feldstein

    Harvard University, United States

    16 publications · 2.6K citations

    14

    h-index

  3. DA
    Douglas A. Shackelford

    University of North Carolina at Chapel Hill, United States

    13 publications · 847 citations

    13

    h-index

  4. LH
    Lawrence H. Summers

    Harvard University, United States

    11 publications · 2.5K citations

    11

    h-index

  5. JB
    John B. Shoven

    Stanford University, United States

    10 publications · 1K citations

    10

    h-index

1–5 of 1.9K

Institutions

784

  1. National Bureau of Economic Research

    Cambridge, United States

    41 h-index

    124 publications

    12.5K citations

  2. Massachusetts Institute of Technology

    Cambridge, United States

    21 h-index

    29 publications

    2.5K citations

  3. University of California, Berkeley

    Berkeley, United States

    20 h-index

    23 publications

    1.9K citations

  4. Federal Reserve Board of Governors

    Washington D.C., United States

    19 h-index

    30 publications

    3.8K citations

  5. University of Chicago

    Chicago, United States

    18 h-index

    20 publications

    2.3K citations

  6. Ifo Institute for Economic Research

    Munich, Germany

    16 h-index

    25 publications

    871 citations

  7. Harvard University

    Cambridge, United States

    16 h-index

    20 publications

    2.3K citations

  8. University of Pennsylvania

    Philadelphia, United States

    15 h-index

    20 publications

    1.1K citations

1–8 of 784

Venues

  1. The Journal of Finance

    56 publications · 11.6K citations

    36

    h-index

  2. SSRN Electronic Journal

    Repository · 123 publications · 4.6K citations

    32

    h-index

  3. American Economic Review

    30 publications · 4.7K citations

    26

    h-index

  4. Journal of Public Economics

    38 publications · 2.5K citations

    26

    h-index

  5. Journal of Financial Economics

    25 publications · 6.3K citations

    25

    h-index

1–5