@misc{Jacob2018, author = {Martin Jacob}, title = {Tax regimes and capital gains realizations}, edition = {June 15, 2016}, doi = {10.2139/ssrn.1825147}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {06/2012}, type = {workingpaper}, pages = {42}, year = {2018}, }