Taxation of capital gains and Lock-in effect in the Spanish Dual Income Tax | European Journal of Management and Business Economics

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Taxation of capital gains and Lock-in effect in the Spanish Dual Income Tax

Carlos Díaz Caroa,

Corresponding author

, Eva Crespo Cebadab

a Departamento de Economía, Facultad de Estudios Empresariales y Turismo, Universidad de Extremadura, Av. Universidad, s/n, 10003 Cáceres, Spain

b Departamento de Economía, Escuela de Ingenieras Agrarias, Universidad de Extremadura, Avda. de Adolfo Suárez s/n, 06007 Badajoz, Spain

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ISSN: 24448451
Original language: English

DOI:10.1016/j.redee.2015.11.001

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