Retrospective Capital Gains Taxation
收藏NBER1988-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2792
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资源简介：
This paper presents a new approach to the taxation of capital gains that eliminates the deferral advantage present under current realization-based systems, along with the lock-in effect and tax arbitrage possibilities associated with this deferral advantage. The new approach also taxes capital gains
提供机构：
美国国家经济研究局
创建时间：
1988-12-01
