Open AccessA Study on the Justifiability of taxation on capital gains from listed stocks in aspect of securing tax revenue and equity of taxation.
Author(s) -
정유석,
Younghee Han
Publication year - 2011
Publication title -
korea international accounting review
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2011..39.017
Subject(s) - equity (law) , capital gains tax , economics , double taxation , monetary economics , tax revenue , international taxation , business , finance , public economics , tax reform , political science , law
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