Do investors respond to tax reform? : evidence from a natural experiment in Germany
Year of publication: |
2010
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Authors: | Sauter, Nicolas ; Winter, Joachim |
Published in: |
Economics letters. - Amsterdam [u.a.] : Elsevier, ISSN 0165-1765, ZDB-ID 717210-2. - Vol. 108.2010, 2, p. 193-196
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Subject: | Steuervergünstigung | Tax incentive | Lebensversicherung | Life insurance | Kapitalertragsteuer | Capital income tax | Steuerreform | Tax reform | Deutschland | Germany | 2000-2004 |
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