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saving out of capital gain



Is there anyone who is familiar with empirical studies on saving (rate) out
of capital gain irrespective of countries?? Of course, the empirical studies
whose data used is late one are desirable.

Please tell me if someone know about that.

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   Kazuhiro Kurose
   Graduate School of Economics and Business
   Administration, Hokkaido University
   Kita 9 Nishi 7, Kita-Ku, Sapporo, Japan
   060-0809
     TEL: +81-11-716-2111 ex:2786
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