Do high taxes lock-in capital gains? Evidence from a dual income tax system

Author： Daunfeldt Sven-Olov   Praski-Ståhlgren Ulrika   Rudholm Niklas  

Publisher： Springer Publishing Company

ISSN： 0048-5829

Source： Public Choice, Vol.145, Iss.1-2, 2010-10, pp. : 25-38

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