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. - Dordrecht : Springer, ISSN 0048-5829, ZDB-ID 207597-0. - Vol. 145.2010, 1/2, p. 25-38
|
Subject: | Wertzuwachssteuer | Capital gains tax | Steuervermeidung | Tax avoidance | Theorie | Theory | Schweden | Sweden |
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