The effect of capital gains taxation on small business transfers and start-ups
Year of publication: |
2014
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Authors: | Cho, Myeonghwan |
Published in: |
Economic modelling. - Amsterdam [u.a.] : Elsevier, ISSN 0264-9993, ZDB-ID 86824-3. - Vol. 36.2014, p. 447-454
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Subject: | Capital gains taxation | Business start-up | Lock-in effect | Unternehmensgründung | Wertzuwachssteuer | Capital gains tax | KMU | SME | Steuerwirkung | Tax effects | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation |
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