New evidence on the tax elasticity of capital gains
Year of publication: |
2015
|
---|---|
Authors: | Dowd, Tim ; McClelland, Robert ; Muthitacharoen, Athiphat |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 68.2015, 3, p. 511-544
|
Subject: | capital gains taxation | Wertzuwachssteuer | Capital gains tax | Elastizität | Elasticity | Kapitalertragsteuer | Capital income tax | Steuerpolitik | Tax policy |
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