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. - Vol. 37.2009, 6, p. 710-731
|
Subject: | capital income taxation under uncertainty | deadweight loss | loss offset provisions |
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