Tax-induced trading around the taxpayer relief act of 1997
Year of publication: |
2008
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Authors: | Ayers, Benjamin C. ; Li, Oliver Zhen ; Robinson, John R. C. |
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. 30.2008, 1, p. 77-100
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Subject: | Anlageverhalten | Behavioural finance | Wertzuwachssteuer | Capital gains tax | Steuerinzidenz | Tax incidence | Handelsvolumen der Börse | Trading volume | Ankündigungseffekt | Announcement effect | USA | United States | 1997 |
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