Capital gains taxes and stock return volatility
Year of publication: |
2013
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Authors: | Dai, Zhonglan ; Shackelford, Douglas A. ; Zhang, Harold H. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 35.2013, 2, p. 1-31
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Subject: | capital gains taxes | stock return volatility | unrealized capital gains | Theorie | Theory | Kapitaleinkommen | Capital income | Volatilität | Volatility | Wertzuwachssteuer | Capital gains tax | Börsenkurs | Share price | Kapitalertragsteuer | Capital income tax |
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