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Impact of capital gains taxation on the holding period of investments under different tax systems
Hegemann, Annika; Kunoth, Angela; Rupp, Kristina; … - 2015
An investment that is characterized by exit flexibility requires both decisions on investment and holding period. As selling an investment often leads to tax-liable capital gains and capital gains crucially depend on the duration of an investment we investigate the impact of capital gains...
Persistent link: https://www.econbiz.de/10011334131
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Entflechtung der "Deutschland AG" durch Steuerfreiheit von Veräußerungsgewinnen?
Hillebrandt, Franca - In: Die Betriebswirtschaft : DBW 61 (2001) 6, pp. 711-726
Persistent link: https://www.econbiz.de/10001628506
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Capital gains taxation and corporate investment
Weisbach, David A. - In: National tax journal 70 (2017) 3, pp. 621-641
Persistent link: https://www.econbiz.de/10011833234
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Hold or sell? : how capital gains taxation affects holding decisions
Hegemann, Annika; Kunoth, Angela; Rupp, Kristina; … - In: Review of managerial science 11 (2017) 3, pp. 571-603
Persistent link: https://www.econbiz.de/10011707765
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Consumption smoothing and housing capital gains : evidence from Australia, Canada, and New Zealand
Balli, Faruk; Nguyen Thi Thu Ha; Balli, Hatice Ozer; … - In: Applied economics 52 (2020) 56, pp. 6145-6161
Persistent link: https://www.econbiz.de/10012308480
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Taxation of Equity Derivatives and Structured Products
Rumble, Tony; Amin, Mohammed; Kleinbard, Edward D. - 2003
transactions. Part 2 looks at the tax technical rules in each of the target countries - the US, UK and Australia - and examines the …
Persistent link: https://www.econbiz.de/10011612261
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Reviewing equity investors' funding criteria : a comprehensive classification and research agenda
Ferrati, Francesco; Muffatto, Moreno - In: Venture capital : an international journal of … 23 (2021) 2, pp. 157-178
Persistent link: https://www.econbiz.de/10012500177
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Why business angels reject investment opportunities : is it personal?
Mason, Colin M.; Botelho, Tiago; Zygmunt, Justyna - In: International small business journal : researching … 35 (2017) 5, pp. 519-534
Persistent link: https://www.econbiz.de/10011738022
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Business capital structure and manufacturing firms performance in Nigeria
Akinbola, Olufemi Amos; Zekeri, Abu; Ojo, Olugbenga Abiola - In: Review of economic studies and research Virgil Madgearu 11 (2018) 2, pp. 5-32
Persistent link: https://www.econbiz.de/10011977850
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A review of corporate hedging models and their relevance in corporate finance
Gupta, Pankaj - In: Theoretical economics letters 7 (2017) 2, pp. 102-115
Persistent link: https://www.econbiz.de/10011660212