MTT:n julkaisusarjat - Jukuri

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Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland

Pietola, Kyösti; Myyrä, Sami; Pouta, Eija
MTT Discussion Papers : 3/2009 (2009)

Capital gains taxes are important sources of government income in particular in high tax Scandinavian countries. Theses taxes, nevertheless, likely distort the market and resource allocations through so called "lock-in" ...