Taxation of capital gains upon accrual : is it really more efficient than realisation?
Year of publication: |
2022
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Authors: | Arachi, Giampaolo ; D'Antoni, Massimo |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-5890, ZDB-ID 2044782-6. - Vol. 43.2022, 1, p. 39-61
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Subject: | capital gains taxation | taxation upon accrual | taxation upon realisation | Wertzuwachssteuer | Capital gains tax | Kapitalertragsteuer | Capital income tax | Steuertheorie | Theory of taxation |
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