The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions
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- Syed M. Ahsan & Panagiotis Tsigaris, 2009. "The Efficiency Loss of Capital Income Taxation under Imperfect Loss Offset Provisions," Public Finance Review, , vol. 37(6), pages 710-731, November.
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Keywordscapital income taxation; uncertainty; deadweight loss; loss offset provisions;
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