Impact of capital gains taxation on the holding period of investments under different tax systems
Year of publication: |
2015
|
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Authors: | Hegemann, Annika ; Kunoth, Angela ; Rupp, Kristina ; Sureth, Caren |
Publisher: |
Wien : Wirtschaftsuniv. Wien |
Subject: | Capital Gains Taxation | Holding Period | Exit Flexibility | Investment Decisions | Timing Decisions | Theorie | Theory | Wertzuwachssteuer | Capital gains tax | Investitionsentscheidung | Investment decision | Kapitalertragsteuer | Capital income tax | Steuersystem | Tax system |
Extent: | Online-Ressource (PDF-Datei: 35 S.) graph. Darst. |
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Series: | WU international taxation research paper series : research papers. - Wien : [Verlag nicht ermittelbar], ZDB-ID 2798190-3. - Vol. 2015,06 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: PDF Reader |
Other identifiers: | 10.2139/ssrn.2563524 [DOI] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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