Capital gains taxation and tax avoidance : new evidence from panel data
Year of publication: |
2000
|
---|---|
Authors: | Auerbach, Alan J. ; Burman, Leonard E. ; Siegel, Jonathan M. |
Other Persons: | Gravelle, Jane G. (contributor) |
Published in: |
Does Atlas shrug? : The economic consequences of taxing the rich. - Cambridge, Mass. [u.a.] : Harvard Univ. Press, ISBN 0-674-00154-0. - 2000, p. 355-388
|
Subject: | Steuervermeidung | Tax avoidance | Kapitalertragsteuer | Capital income tax | Wertzuwachssteuer | Capital gains tax | Mikroökonometrie | Microeconometrics | USA | United States | 1985-1994 |
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