Dynamic asset pricing effects and incidence of realization-based capital gains taxes
Year of publication: |
2000
|
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Authors: | Viard, Alan D. |
Published in: |
Journal of monetary economics. - Amsterdam : Elsevier, ISSN 0304-3932, ZDB-ID 191155-7. - Vol. 46.2000, 2, p. 465-488
|
Subject: | Wertzuwachssteuer | Capital gains tax | CAPM | Steuerinzidenz | Tax incidence | Theorie | Theory |
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