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Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

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  • Torkkeli Anu

    (Doctor of Economics (2016), Post-doc researcher, Hanken School of Economics, Helsinki; Finland)

  • Kukkonen Matti

    (Dr. Iur (Tax Law, 1996), Doctor of Economics (2000), Professor, Head of Department of Commercial Law and Accounting, Hanken School of Economics, Helsinki; Finland)

Abstract

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Suggested Citation

  • Torkkeli Anu & Kukkonen Matti, 2017. "Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 47-58, January.
    • Handle: RePEc:vrs:notajo:v:2017:y:2017:i:1:p:47-58:n:3
    DOI: 10.1515/ntaxj-2017-0003
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    References listed on IDEAS

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    1. Jane G. Gravelle, 1994. "The Economic Effects of Taxing Capital Income," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262071584, April.
    2. Lawrence Howard Seltzer & Selma F. Goldsmith & M. Slade Kendrick, 1951. "Appendix to "The Nature and Tax Treatment of Capital Gains and Losses", and Index," NBER Chapters, in: The Nature and Tax Treatment of Capital Gains and Losses, pages 319-554, National Bureau of Economic Research, Inc.
    3. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    4. repec:ces:ifodic:v:3:y:2005:i:1:p:14567534 is not listed on IDEAS
    5. Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
    6. Weisbach, David A., 1997. "Should a Short Sale Against the Box be a Realization Event?," National Tax Journal, National Tax Association, vol. 50(3), pages 495-506, September.
    7. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(1), pages 41-47, 04.
    8. Lawrence Howard Seltzer & Selma F. Goldsmith & M. Slade Kendrick, 1951. "The Nature and Tax Treatment of Capital Gains and Losses," NBER Books, National Bureau of Economic Research, Inc, number selt51-1.
    9. Wolfgang Eggert & Bernd Genser, 2005. "Dual Income Taxation in EU Member Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 3(01), pages 41-47, April.
    10. Poterba, James M., 1987. "How burdensome are capital gains taxes?: Evidence from the United States," Journal of Public Economics, Elsevier, vol. 33(2), pages 157-172, July.
    11. Weisbach, David A., 1997. "Should a Short Sale Against the Box Be a Realization Event?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 495-506, September.
    Full references (including those not matched with items on IDEAS)

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