samlet årgang - Økonomisk Institut - Københavns Universitet

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NATIONALØKONOMISK TIDSSKRIFT 2005. NR. 3
cy if the aim is to stimulate investment. 5 More generally, if loss aversion is widespread,
the insurance properties of a shareholder income tax with loss offsets are likely to be
even more important than emphasized in this paper.
5. I am grateful to a referee for drawing my attention to these points.
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