Notes on the Effect of Capital Gains Taxation on Non-Austrian Assets
收藏NBER1985-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w1568
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资源简介：
This paper is an attempt to assess the effect of capital gains taxation on non-Austrian assets, such as claims to profits of continuing enterprises. As compared to taxation on an accrual basis, the capital gains tax discourages sales of appreciated assets. This is the "lock-in" effect. Because
提供机构：
美国国家经济研究局
创建时间：
1985-02-01
