Central Bank Research Hub - JEL classification H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

	Title	Author(s)
Abstract Full text	Effects of the 2003 Dividend Tax Cut: Evidence from Real Estate Investment Trusts Board of Governors of the Federal Reserve System FEDS series [View] (Paper: 2010-34, 15.06.2010) JEL: G35, H24	Jesse Edgerton
Full text	Optimal Capital Income Taxation with Housing Philadelphia Fed Working Papers [View] (Paper: 10-11:, 13.04.2010) JEL: E62, H21, H24, R21	Makoto Nakajima
Abstract Full text	Short-Run Fiscal Policy: Welfare, Redistribution,and Aggregate Effects in the Short and Long Run New York Fed Staff reports [View] (Paper: 442, 06.04.2010) JEL: E2, E62, H24, H6	Sagiri Kitao
Abstract Full text	New Evidence on 401(k) Borrowing and Household Balance Sheets Board of Governors of the Federal Reserve System FEDS series [View] (Paper: 2009-19, 23.05.2009) JEL: E21, G23, H24	Paul A. Smith Geng Li
Abstract Full text	Uninsurable Investment Risks and Capital Income Taxation Bank of Canada Working papers [View] (Paper: 2009-03, 05.03.2009) JEL: E21, E22, E62, G32, H24, H25	Yaz Terajima Césaire Meh
Abstract Full text	The Effect of Capital Gains Taxation on Home Sales: Evidence from the Taxpayer Relief Act of 1997 Board of Governors of the Federal Reserve System FEDS series [View] (Paper: 2008-53, 11.11.2008) JEL: H24, H31, R21	Hui Shan
Abstract Full text	What Can We Learn from Privately Held Firms about Executive Compensation? New York Fed Staff reports [View] (Paper: 314, 07.11.2008) JEL: G32, H24, H25, J33	Hamid Mehran Rebel A. Cole
Abstract Full text	Borrowing From Yourself: 401(k) Loans and Household Balance Sheets Board of Governors of the Federal Reserve System FEDS series [View] (Paper: 2008-42, 13.09.2008) JEL: E21, G23, H24	Paul A. Smith Geng Li
Abstract Full text	The effects of the introduction of tax incentives on retirement savings Bank of Spain Working Papers [View] (Paper: 0724, 04.07.2007) JEL: D14, H24, H55	Juan Ayuso Ernesto Villanueva Juan F. Jimeno
Abstract Full text	Executive Financial Incentives and Payout Policy: Firm Responses to the 2003 Dividend Tax Cut Board of Governors of the Federal Reserve System FEDS series [View] (Paper: 2006-14, 01.05.2006) JEL: G32, G35, H24	Scott Weisbenner Nellie Liang Jeffrey R. Brown

Related JEL classifications

H2: Taxation, Subsidies, and Revenue (8 entries)
- H20: General (15 entries)
- H21: Taxation and Subsidies: Efficiency; Optimal Taxation (26 entries)
- H22: Taxation and Subsidies: Incidence (2 entries)
- H23: Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies (11 entries)
- H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes (15 entries)
- H25: Business Taxes and Subsidies including sales and value-added (VAT) (14 entries)
- H26: Tax Evasion (5 entries)
- H27: Taxation, Subsidies, and Revenues: Other Sources of Revenue (0 entries)
- H29: Taxation and Subsidies: Other (1 entry)