The Character and Determinants of Corporate Capital Gains
收藏NBER2003-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w10153
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资源简介：
This paper analyzes how corporate capital gains taxes affect the capital gain realization decisions of firms. The paper outlines the tax treatment of corporate capital gains, the consequent incentives for firms with gains and losses, the efficiency consequences of these taxes in the context of other
提供机构：
美国国家经济研究局
创建时间：
2003-12-01
