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Low rates of capital gains tax on business income lead to large tax savings but do not boost investment (2019)

First Author: Miller H

Attributed to: Designing policy aimed at encouraging entrepreneurial activity funded by ESRC

Abstract

No abstract provided

Bibliographic Information

Publication URI: https://ifs.org.uk/articles/low-rates-capital-gains-tax-business-income-lead-large-tax-savings-do-not-boost-investment

Type: Journal Article/Review

Parent Publication: IFS