Do holding period tax incentives affect earnings release period selling activity of individual investors?
Year of publication: |
2004
|
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Authors: | Hurtt, David N. ; Seida, Jim A. |
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. 26.2004, 2, p. 43-64
|
Subject: | Anlageverhalten | Behavioural finance | Steuerwirkung | Tax effects | Wertzuwachssteuer | Capital gains tax | Dauer | Duration | USA | United States |
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