Capital gains taxation and funding for start-ups
Year of publication: |
2020
|
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Authors: | Edwards, Alexander ; Todtenhaupt, Maximilian |
Published in: |
Journal of financial economics. - Amsterdam [u.a.] : Elsevier, ISSN 0304-405X, ZDB-ID 187118-3. - Vol. 138.2020, 2, p. 549-571
|
Subject: | Capital gains taxes | Start-ups | Tax capitalization | Wertzuwachssteuer | Capital gains tax | Unternehmensgründung | Business start-up | Kapitalertragsteuer | Capital income tax |
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