Do high taxes lock-in capital gains? Evidence from a dual income tax system
Year of publication: |
2010
|
---|---|
Authors: | Daunfeldt, Sven-Olov ; Praski-Ståhlgren, Ulrika ; Rudholm, Niklas |
Published in: |
Public Choice. - Springer. - Vol. 145.2010, 1, p. 25-38
|
Publisher: |
Springer |
Subject: | Capital gains realizations | Tax avoidance | Tax policy | Panel data |
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