The effect of capital gains taxation on small business transfers and start-ups-Reference-Cited by-同舟云学术

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The effect of capital gains taxation on small business transfers and start-ups

Published:2014-01 Issue: Volume:36 Page:447-454
ISSN:0264-9993
Container-title:Economic Modelling
language:en
Short-container-title:Economic Modelling

Author:

Cho Myeonghwan

Publisher

Elsevier BV

Subject

Economics and Econometrics

Reference26 articles.

1. On the design and reform of capital-gains taxation;Auerbach;Am. Econ. Rev.,1992

2. Effects of capital gains taxation on life-cycle investment and portfolio management;Balcer;J. Financ.,1987

3. Tax structure and entrepreneurship;Baliamoune-Lutz;Small Bus. Econ.,2013

4. Capital-gains taxation in applied general equilibrium;Cavalcanti,1995

5. A theory of capital gains taxation and business turnover;Cavalcanti;Economic Theory,2007

Cited by 6 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Labour Taxation and its Impact on Economic Growth – Complex Analysis;Danube;2018-03-01

2. Contradiction of Clusters Taxation in Russia: Taxes as Barriers and Stimuli for Clustering;Integration and Clustering for Sustainable Economic Growth;2017

3. Perspectives of Development of Small Business Within Modernization of Tax and Cluster Policy;Integration and Clustering for Sustainable Economic Growth;2017

4. Future orientation and taxes: Evidence from big data;Journal of International Accounting, Auditing and Taxation;2017

5. Big Data, Future Orientation and Taxes How Tax Law Influences Personal Attitudes and Societal Values;SSRN Electronic Journal;2014

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