The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions
| Year of publication: |
2009
|
|---|---|
| Authors: | Ahsan, Syed M. ; Tsigaris, Panagiotis |
| Published in: |
Public finance review : PFR. - Thousand Oaks, Calif : Sage, ISSN 0048-5853, ZDB-ID 13584005. - Vol. 37.2009, 6, p. 710-731
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