Does tax-loss selling affect January returns? : evidence from the capital gain tax rate changes in Japan
Year of publication: |
2019
|
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Authors: | Takahashi, Hidetomo |
Published in: |
Journal of international economic studies. - Tokyo, ISSN 0911-1247, ZDB-ID 1192531-0. - Vol. 33.2019, p. 31-37
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Subject: | January effect | Tax-loss selling | Seasonality | Japan | Wertzuwachssteuer | Capital gains tax | Kapitaleinkommen | Capital income | Saisonale Schwankungen | Seasonal variations | Börsenkurs | Share price | Steuertarif | Tax rate |
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