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pro vyhledávání: '"JEL H24, R21"'
Autor:
Petkova, Kunka, Weichenrieder, Alfons
This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we c
Externí odkaz:
http://epub.wu.ac.at/5599/1/SSRN%2Did2988888.pdf