Capital gains taxes and asset prices : capitalization or lock-in?
Year of publication: |
2008
|
---|---|
Authors: | Dai, Zhonglan ; Maydew, Edward L. ; Shackelford, Douglas A. ; Zhang, Harold H. |
Published in: |
The journal of finance : the journal of the American Finance Association. - Hoboken, NJ [u.a.] : Wiley, ISSN 0022-1082, ZDB-ID 218191-5. - Vol. 63.2008, 2, p. 709-742
|
Subject: | Kapitalertragsteuer | Capital income tax | Wertpapierhandel | Securities trading | Kapital | Capital | Nachfrage | Demand | Angebot | Supply | Steuerreform | Tax reform | USA | United States | 1997 |
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