Media type: E-Article Title: Taxation of capital gains and Lock-in effect in the Spanish Dual Income Tax Contributor: Díaz Caro, Carlos; Crespo Cebada, Eva Published: Emerald, 2016 Published in: European Journal of Management and Business Economics, 25 (2016) 1, Seite 15-21 Language: English DOI: 10.1016/j.redee.2015.11.001 ISSN: 2444-8451 Keywords: Organizational Behavior and Human Resource Management ; Strategy and Management ; Business and International Management ; Marketing ; Tourism, Leisure and Hospitality Management ; Finance Origination: Footnote: Access State: Open Access