The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions
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- Syed M. Ahsan & Panagiotis Tsigaris, 2008. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," CESifo Working Paper Series 2203, CESifo Group Munich.
References listed on IDEAS
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- Jaroslava Hlouskova & Panagiotis Tsigaris, 2012.
"Capital income taxation and risk taking under prospect theory,"
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- repec:eee:mateco:v:70:y:2017:i:c:p:74-89 is not listed on IDEAS
- Jaroslava Hlouskova & Jana Mikocziova & Rudolf Sivak & Peter Tsigaris, 2014. "Capital Income Taxation and Risk-Taking under Prospect Theory: The Continuous Distribution Case," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 64(5), pages 374-391, November.
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Keywordscapital income taxation under uncertainty; deadweight loss; loss offset provisions;
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