Capital gains tax, supply-driven trading and ownership structure : direct evidence of the lock-in effect
Dean Hanlon; Sean Pinder
| Year of publication: |
2013
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|---|---|
| Authors: | Hanlon, Dean ; Pinder, Sean |
| Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 53.2013, 2, p. 419-439
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| Subject: | Theorie | Theory | Eigentümerstruktur | Ownership structure | Wertzuwachssteuer | Capital gains tax | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009751235