Listagem Produção Intelectual em Bases Externas por Assunto "Imposto sobre o capital"

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    • A theory of capital gains taxation and business turnover 

      Cavalcanti, Ricardo de Oliveira; Erosa, Andrés
      2007-09
      We present a theory concerning the realization of capital gains where ownership and control are linked as in Holmes and Schmitz (J. Pol. Econ. 103: 1005-1038, 1995). The model developed is a version of a Lucas-tree economy ...