The welfare costs of Arkansas best : the inefficiency of asymmetric taxation of hedging gains and losses
Craig Pirrong
| Year of publication: |
1995
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| Authors: | Pirrong, Craig |
| Published in: |
The journal of futures markets. - Hoboken, NJ : Wiley-Blackwell, ISSN 0270-7314, ZDB-ID 395139-X. - Vol. 15.1995, 2, p. 111-119
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| Subject: | Körperschaftsteuer | Corporate income tax | Hedging | Wertzuwachssteuer | Capital gains tax | Steuerrechtsprechung | Tax court decision | Excess Burden | Excess burden | Theorie | Theory | USA | United States |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001178572