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Capital-fains realizations of the rich and sophisticated
Auerbach, Alan J.; Siegel, Jonathan M. - In: The American economic review 90 (2000) 2, pp. 276-282
Persistent link: https://www.econbiz.de/10001502677
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Retrospective capital gains taxation
Auerbach, Alan J. - In: The American economic review 81 (1991) 1, pp. 167-178
Persistent link: https://www.econbiz.de/10001104509
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On the design and reform of capital-gains taxation
Auerbach, Alan J. - In: The American economic review 82 (1992) 2, pp. 263-267
Persistent link: https://www.econbiz.de/10001123369