Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments
收藏NBER1996-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w5754
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资源简介：
A great deal of effort and ingenuity has been addressed to patching holes in the income tax attributable to realization accounting. A classic instance of the problem is the headachescreated by capital gains, whereby the taxpayer can choose to postpone recognition of gain and accelerate recognition
提供机构：
美国国家经济研究局
创建时间：
1996-09-01
