text: Auerbach, Alan J. and Jonathan M. Siegel.
  "Capital-Gains Realizations of the Rich and Sophisticated."	American Economic Review,
  90(2):276-282.
  DOI: 10.1257/aer.90.2.276	Authors:
  Alan J. Auerbach Jonathan M. Siegel	JEL Classification:
  H31: Fiscal Policies and Behavior of Economic Agents: HouseholdH24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxesH26: Tax Evasion	If you are an AEA member and do not have an AEAweb login, please click here.