Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?
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- Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
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