The effect of the expected holding period on the market reaction to a decline in the capital gains tax rate
Year of publication: |
2002
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Authors: | Liang, Jia-wen ; Matsunaga, Steven R. ; Morse, Dale 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. 24.2002, Suppl, p. 49-64
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Subject: | Wertzuwachssteuer | Capital gains tax | Ankündigungseffekt | Announcement effect | Dauer | Duration | Dividende | Dividend | Steuerinzidenz | Tax incidence | USA | United States | 1995-1997 |
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