"What's Come to Perfection Perishes*": Adjusting Capital Gains Taxation in Italy
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DOI: 10.17310/ntj.2003.1S.04
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References listed on IDEAS
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- Alan J. Auerbach, 2006.
"The Future of Capital Income Taxation,"
Fiscal Studies, Institute for Fiscal Studies, vol. 27(4), pages 399-420, December.
- Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Berkeley Olin Program in Law & Economics, Working Paper Series qt90v90406, Berkeley Olin Program in Law & Economics.
- Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
- Vincenzo Visco, 2014. "Capital and Business Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 81-111.
- Francesco Menoncin & Paolo M. Panteghini, 2010. "Retrospective Capital Gains Taxation in a Dynamic Stochastic World," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(3), pages 236-242, September.
- Marco Sahm, 2009. "Imitating Accrual Taxation On A Realization Basis," Journal of Economic Surveys, Wiley Blackwell, vol. 23(4), pages 734-761, September.
- Eisenhauer, Joseph G., 2011. "The rich, the poor, and the middle class: Thresholds and intensity indices," Research in Economics, Elsevier, vol. 65(4), pages 294-304, December.
- Francesco Menoncin & Paolo Panteghini, 2009.
"Retrospective Capital Gains Taxation in the Real World,"
CESifo Working Paper Series
2674, CESifo.
- Francesco Menoncin & Paolo Panteghini, 2009. "Retrospective Capital Gains taxation in the real world," Working Papers 0910, University of Brescia, Department of Economics.
- Giampaolo Arachi & Massimo D'Antoni, 2022. "Taxation of capital gains upon accrual: is it really more efficient than realisation?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 39-61, March.
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