Accrued gains are not income : an administratively simple rollover treatment for capital gains taxation
Year of publication: |
2020
|
---|---|
Authors: | Richman, Raymond L. ; Richman, Jesse T. ; Richman, Howard B. |
Published in: |
International journal of economics and finance. - Toronto, ISSN 1916-971X, ZDB-ID 2531850-0. - Vol. 12.2020, 12, p. 1-13
|
Subject: | capital gains taxation | rollover treatment | timing neutrality | economic theory | Theorie | Theory | Wertzuwachssteuer | Capital gains tax | Kapitalertragsteuer | Capital income tax |
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