Taxation of capital gains and Lock-in effect in the Spanish Dual Income Tax | European Journal of Management and Business Economics

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Taxation of capital gains and Lock-in effect in the Spanish Dual Income Tax

Carlos Díaz Caroa,

Corresponding author

, Eva Crespo Cebadab

a Departamento de Economía, Facultad de Estudios Empresariales y Turismo, Universidad de Extremadura, Av. Universidad, s/n, 10003 Cáceres, Spain

b Departamento de Economía, Escuela de Ingenieras Agrarias, Universidad de Extremadura, Avda. de Adolfo Suárez s/n, 06007 Badajoz, Spain

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ISSN: 24448451
Original language: English

The statistics are updated each day

Year/Month	Html	Pdf	Total

2025 12	40	4	44
2025 11	148	23	171
2025 10	62	12	74
2025 9	75	25	100
2025 8	67	16	83
2025 7	52	11	63
2025 6	76	3	79
2025 5	60	9	69
2025 4	53	4	57
2025 3	43	5	48
2025 2	44	6	50
2025 1	50	5	55
2024 12	44	4	48
2024 11	50	22	72
2024 10	44	7	51
2024 9	66	3	69
2024 8	35	2	37
2024 7	24	6	30
2024 6	28	9	37
2024 5	27	7	34
2024 4	39	13	52
2024 3	35	7	42
2024 2	51	4	55
2024 1	82	12	94
2023 12	63	10	73
2023 11	77	9	86
2023 10	90	10	100
2023 9	91	8	99
2023 8	45	6	51
2023 7	28	10	38
2023 6	57	3	60
2023 5	83	3	86
2023 4	55	4	59
2023 3	71	7	78
2023 2	45	7	52
2023 1	61	18	79
2022 12	61	21	82
2022 11	70	14	84
2022 10	51	11	62
2022 9	75	15	90
2022 8	62	17	79
2022 7	32	16	48
2022 6	68	14	82
2022 5	56	8	64
2022 4	53	19	72
2022 3	57	12	69
2022 2	30	6	36
2022 1	47	7	54
2021 12	35	23	58
2021 11	54	13	67
2021 10	33	18	51
2021 9	28	11	39
2021 8	31	8	39
2021 7	28	20	48
2021 6	15	14	29
2021 5	31	9	40
2021 4	125	21	146
2021 3	51	7	58
2021 2	35	8	43
2021 1	41	16	57
2020 12	46	12	58
2020 11	46	11	57
2020 10	28	8	36
2020 9	23	10	33
2020 8	35	6	41
2020 7	21	12	33
2020 6	22	10	32
2020 5	44	20	64
2020 4	37	22	59
2020 3	41	2	43
2020 2	28	10	38
2020 1	29	4	33
2019 12	18	8	26
2019 11	12	11	23
2019 10	21	4	25
2019 9	20	13	33
2019 8	8	4	12
2019 7	16	4	20
2019 6	32	22	54
2019 5	56	57	113
2019 4	37	18	55
2019 3	15	5	20
2019 2	17	9	26
2019 1	17	5	22
2018 12	9	11	20
2018 11	17	4	21
2018 10	13	13	26
2018 9	24	6	30
2018 8	9	3	12
2018 7	9	2	11
2018 6	12	4	16
2018 5	6	5	11
2018 4	10	7	17
2018 3	13	2	15
2018 2	11	4	15
2018 1	5	0	5
2017 12	7	2	9
2017 11	7	1	8
2017 10	10	3	13
2017 9	5	3	8
2017 8	8	1	9
2017 7	16	0	16
2017 6	10	2	12
2017 5	4	6	10
2017 4	3	5	8
2017 3	8	34	42
2017 2	6	2	8
2017 1	10	3	13
2016 12	21	9	30
2016 11	18	6	24
2016 10	17	9	26
2016 9	14	8	22
2016 8	16	7	23
2016 7	11	1	12

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