haku: @indexterm capital gains tax / yhteensä: 94
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| Tekijä: | Auten, G. Joulfaian, D. |
| Otsikko: | Bequest taxes and capital gains realizations |
| Lehti: | Journal of Public Economics
2001 : AUG, VOL. 81:2, p. 213-229 |
| Asiasana: | CAPITAL GAINS TAX INHERITANCE TAX |
| Vapaa asiasana: | BEQUESTS |
| Kieli: | eng |
| Tiivistelmä: | Using a sample of matched income and estate tax records in a period that straddles significant changes in capital gains and estate tax rates, the estate tax is found to have an unlocking effect on capital gains realizations. |
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