2018
DOI: 10.1504/ijea.2018.094637
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Is there a lock-in effect of corporate capital gains taxation? Evidence from the German market

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“…Revenue recognition and lock-in effect is often connected with capital gain taxation where capital gains are taxed upon realization that creates a distortional effect reflecting practice of deferring tax payments by deferring the asset disposal. (Rünger, 2018)…”
Section: Consistent With Results Presented Bymentioning
confidence: 99%
“…Revenue recognition and lock-in effect is often connected with capital gain taxation where capital gains are taxed upon realization that creates a distortional effect reflecting practice of deferring tax payments by deferring the asset disposal. (Rünger, 2018)…”
Section: Consistent With Results Presented Bymentioning
confidence: 99%