Capital Gains Taxes and the Realization of Capital Gains and Losses - Evidence from German Income Tax Data
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More about this item
Keywordscapital gains taxation; capital losses; capital gains; income tax; lock-in effect;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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