Imitating accrual taxation on a realization basis
Year of publication: |
2009
|
---|---|
Authors: | Sahm, Marco |
Published in: |
Journal of economic surveys. - Oxford [u.a.] : Wiley-Blackwell, ISSN 0950-0804, ZDB-ID 722946-X. - Vol. 23.2009, 4, p. 734-761
|
Subject: | Besteuerungsprinzip | Taxation principle | Rechnungsabgrenzung | Accruals and deferrals | Wertzuwachssteuer | Capital gains tax | Theorie | Theory |
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