Veldhuis, Niels; Godin, Keith; Clemens, Jason (2007 թ․ փետրվար). «The Economic Costs of Capital Gains Taxes»(PDF). Studies in Entrepreneurship Markets. 4: 18–20 – via Fraser Institute.
Burman, Leonard E.; Randolph, William C. (1994). «Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data». The American Economic Review. 84 (4): 794–809. JSTOR2118031.
Poterba, James M. (1987). «Tax Evasion and Capital Gains Taxation». The American Economic Review. 77 (2): 234–239. JSTOR1805456.