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~language:"eng"
~language:"mkd"
~subject:"Capital gains tax"
~type_genre:"Conference paper"
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Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter
Alstadsæter, Annette
;
Kopczuk, Wojciech
;
Telle, Kjetil
- In:
International tax and public finance
26
(
2019
)
6
,
pp. 1291-1328
Persistent link: https://www.econbiz.de/10012487530
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Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
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