Hegemann, Annika; Kunoth, Angela; Rupp, Kristina; … - arqus - Arbeitskreis Quantitative Steuerlehre - 2015
An investment that is characterized by exit flexibility requires both decisions on investment and holding period. As … investment we investigate the impact of capital gains taxation on the holding period under three different tax systems. In our …-known impact of the retention policy we clarify that the minimal holding period particularly depends on the degree of income and …