Is there a lock-in effect of corporate capital gains taxation? : evidence from the German market
Silke Rünger
| Year of publication: |
2018
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|---|---|
| Authors: | Rünger, Silke |
| Published in: |
International journal of economics and accounting : IJEA. - Genève [u.a.] : Inderscience Enterprises, ISSN 2041-8698, ZDB-ID 2581736-X. - Vol. 9.2018, 1, p. 1-28
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| Subject: | corporate capital gains | lock-in effect | taxation | Germany | Deutschland | Wertzuwachssteuer | Capital gains tax | Steuerwirkung | Tax effects | Kapitalertragsteuer | Capital income tax |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1504/IJEA.2018.094637 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012251126