Fixing Capital Gains: Symmetry, Consistency and Correctness in the Taxation of Financial Instruments
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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
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美国国家经济研究局创建时间：
1996-09-01
