Risk, diversification and the design of loss limitations under a realization-based income tax
Year of publication: |
1993
|
---|---|
Authors: | Scarborough, Robert H. |
Published in: |
Tax law review. - New York, NY : Univ. School of Law, ISSN 0040-0041, ZDB-ID 702702-3. - Vol. 48.1993, 3, p. 677-717
|
Subject: | Einkommensteuer | Income tax | Steuertheorie | Theory of taxation | Risiko | Risk | Theorie | Theory | USA | United States |
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