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Investors retain assets rather than realizing capital gains on dispositions should tax policy counteract this " lock - in effect " ? Devin Fargnoli

By: Fargnoli, Devin.
Material type: ArticleArticlePublisher: 2007Subject(s): CAPITAL | RENTA | BENEFICIOS | RENDIMIENTOS DE CAPITAL | IMPUESTOS | ACCIONES | VENTAS | ESTADOS UNIDOS In: Journal of Taxation of Investments v. 24, n. 4, Summer 2007, p. 323-347
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