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

Research output: Contribution to journal › Article › Scientific › peer-review

Original language	English
Peer-reviewed scientific journal	Nordic Tax Journal
Volume	2017
Issue number	1
Pages (from-to)	47-58
ISSN	2246-1809
DOIs	https://doi.org/10.1515/ntaxj-2017-0003
Publication status	Published - 2017
MoE publication type	A1 Journal article - refereed

Keywords

@article{2538686ce6b94c19a67cbcc2be48e935,

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

keywords = "511 Economics, capital gains, corporations, tax exemptions, 513 Law",

author = "Torkkeli, {Anu Maria} and Matti Kukkonen",

year = "2017",

doi = "10.1515/ntaxj-2017-0003",

language = "English",

volume = "2017",

pages = "47--58",

journal = "Nordic Tax Journal ",

issn = "2246-1809",

publisher = "De Gruyter Open",

number = "1",

}

TY - JOUR

T1 - Reforming capital gains taxation of intercorporate share realizations : a law and economics approach from a Nordic perspective

AU - Torkkeli, Anu Maria

AU - Kukkonen, Matti

PY - 2017

Y1 - 2017

KW - 511 Economics

KW - capital gains

KW - corporations

KW - tax exemptions

KW - 513 Law

U2 - 10.1515/ntaxj-2017-0003

DO - 10.1515/ntaxj-2017-0003

M3 - Article

SN - 2246-1809

VL - 2017

SP - 47

EP - 58

JO - Nordic Tax Journal

JF - Nordic Tax Journal

IS - 1

ER -