Capitalization of capital gains taxes : evidence from stock price reactions to the 1997 rate reduction
Year of publication: |
2000
|
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Authors: | Lang, Mark H. ; Shackelford, Douglas A. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 76.2000, 1, p. 69-85
|
Subject: | Börsenkurs | Share price | Kapitalertragsteuer | Capital income tax | Steuervergünstigung | Tax incentive | Dividende | Dividend | Theorie | Theory | USA | United States | 1997 |
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