Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data
Year of publication: |
2013
|
---|---|
Authors: | Jacob, Martin |
Published in: |
FinanzArchiv: Public Finance Analysis. - ISSN 0015-2218. - Vol. 69.2013, 1, p. 30-56
|
Subject: | capital gains taxation | capital losses | capital gains | income tax | lock-in effect |
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