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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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Sharing the wealth : how to tax the rich
Gravelle, Jane G. - In: National tax journal 73 (2020) 4, pp. 951-968
Persistent link: https://www.econbiz.de/10012590689
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Does the federal income tax law favor entrepreneurs?
Toder, Eric J. - In: National tax journal 73 (2020) 4, pp. 1219-1231
Persistent link: https://www.econbiz.de/10012590769
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Portfolio selection with capital gains tax, recursive utility, and regime switching
Cai, Jiatu; Chen, Xinfu; Dai, Min - In: Management science : journal of the Institute for … 64 (2018) 5, pp. 2308-2324
Persistent link: https://www.econbiz.de/10011874111
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Two birds, one stone : joint timing of eeturns and capital gains taxes
Lei, Yaoting; Li, Ya; Xu, Jing - In: Management science : journal of the Institute for … 66 (2020) 2, pp. 823-843
Persistent link: https://www.econbiz.de/10012213238
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Transitional dynamics of dividend and capital gains tax cuts
Gourio, François; Miao, Jianjun - 2010
Persistent link: https://www.econbiz.de/10003987681
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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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A study on lock-in effect of capital gains tax for securities in Taiwan stock market : an application of DID model
Lo, Ming-Min - In: Modern economy 6 (2015) 9, pp. 954-964
Persistent link: https://www.econbiz.de/10011441098
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Capital taxation in the 21st century
Auerbach, Alan J.; Hassett, Kevin A. - 2015
Persistent link: https://www.econbiz.de/10010489584
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The effect of capital gains taxes on the initial pricing and underpricing of IPOs
Li, Oliver Zhen; Lin, Yupeng; Robinson, John R. C. - In: Journal of accounting & economics 61 (2016) 2/3, pp. 465-485
Persistent link: https://www.econbiz.de/10011498064