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~accessRights:"free"
~isPartOf:"Fiscal studies : the journal of the Institute for Fiscal Studies"
~isPartOf:"Journal of public economic theory"
~person:"Arachi, Giampaolo"
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Fiscal studies : the journal of the Institute for Fiscal Studies
Journal of public economic theory
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Taxation of capital gains upon accrual : is it really more efficient than realisation?
Arachi, Giampaolo
;
D'Antoni, Massimo
- In:
Fiscal studies : the journal of the Institute for …
43
(
2022
)
1
,
pp. 39-61
Persistent link: https://www.econbiz.de/10013187760
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