Similar Search Results

Capital gains tax, supply-driven trading and ownership structure: direct evidence of the lock-in effect

Hanlon, Dean; Pinder, Sean - In: Accounting and Finance 53 (2013) 2, pp. 419-439

Persistent link: https://www.econbiz.de/10010697032

An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour

Hanlon, Dean; Pinder, Sean - In: Pacific-Basin Finance Journal 15 (2007) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10005351948

An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour

Hanlon, Dean; Pinder, Sean - In: Pacific-Basin finance journal 15 (2007) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10003602837

Capital gains tax, supply‐driven trading and ownership structure: direct evidence of the lock‐in effect

Hanlon, Dean; Pinder, Sean - In: Accounting and finance : journal of the Accounting … 53 (2013) 2, pp. 419-439

Persistent link: https://www.econbiz.de/10010109774

An empirical investigation of whether Australian capital gains tax reforms influence individual investor behaviour

Hanlon, Dean; Pinder, Sean - In: Pacific-Basin finance journal 15 (2007) 5, pp. 481-493

Persistent link: https://www.econbiz.de/10007876172

Capital Gains Tax, Supply-Driven Trading and Ownership Structure : Direct Evidence of the Lock-In Effect

Hanlon, Dean - 2015

The lock-in effect suggests that capital gains tax (CGT) creates a disincentive to sell appreciated stocks, as CGT is imposed once stocks are sold. A CGT rate decrease reduces the reluctance to sell appreciated stocks, thereby increasing the supply available for sale. Our study tests the lock-in...

Persistent link: https://www.econbiz.de/10012707534