Are capital gains the Achilles' heel of taxing the rich?
Year of publication: |
2023
|
---|---|
Authors: | Slemrod, Joel ; Chen, Xinyu |
Published in: |
Oxford review of economic policy. - Oxford : Oxford Univ. Press, ISSN 1460-2121, ZDB-ID 1467501-8. - Vol. 39.2023, 3, p. 592-603
|
Subject: | capital gains | taxation | Wertzuwachssteuer | Capital gains tax | Theorie | Theory | Kapitalertragsteuer | Capital income tax |
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