An estimation of the lock-in effect of capital gains taxation
Year of publication: |
1997
|
---|---|
Authors: | Yamazaki, Fukuju |
Other Persons: | Idée, Takako (contributor) |
Published in: |
Journal of the Japanese and international economies : an international journal ; JJIE. - Amsterdam [u.a.] : Elsevier, ISSN 0889-1583, ZDB-ID 626389-6. - Vol. 11.1997, 1, p. 82-104
|
Subject: | Wertzuwachssteuer | Capital gains tax | Landnutzung | Land use | Steuerwirkung | Tax effects | Japan | 1973-1989 |
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