Alternative methods for adjusting realization based capital gains taxes
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- Abowd, John M. & Kramarz, Francis, 1999. "The analysis of labor markets using matched employer-employee data," Handbook of Labor Economics,in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 40, pages 2629-2710 Elsevier.
- Agar Brugiavini, 1998. "An Empirical Analysis of Interfirm Mobility in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 57(1), pages 1-34, April.
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Keywordsretrospective capital gains taxation; tax deferral; lock-in effect; tax avoidance strategies.;
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