@article{article, title  = {{Up or Down? Capital Income Taxation in the United States and the United Kingdom}},

 publisher = {{Mohr Siebeck}},

 url = {{}},

 year = {{2012}},

 month = {{1}},

 author = {{Polito V}},

 doi = {{10.1628/001522112x632014}},

 volume = {{68}},

 journal = {{FinanzArchiv}},

 issue = {{1}},

 pages = {{48-48}},

 note = {{Accessed on 2024/12/22}}}