@misc{Jacob2018, author = {Martin Jacob}, title = {Taxes and life cycle capital gains realizations}, edition = {March 18, 2013}, doi = {10.2139/ssrn.2185291}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {09/2012}, type = {workingpaper}, pages = {9}, year = {2018}, }