Showing 1 - 3 of 3
greater risk. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous tax shock, we observe that … years. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …
Persistent link: https://www.econbiz.de/10014323792
their own tax interests. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous shock of …. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …
Persistent link: https://www.econbiz.de/10014422557
Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as … States from 1999 to 2014. My findings suggest that strict anti-tax loss trafficking rules indeed impair VC funding …
Persistent link: https://www.econbiz.de/10012425319