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Taxes, investors, and managers : exploring the taxation of foreign investors in U.S. REITs
Howard, Margot; Pancak, Katherine A.; Shackelford, … - In: The journal of the American Taxation Association : a … 38 (2016) 2, pp. 1-19
Persistent link: https://www.econbiz.de/10011625882
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Investmentanteile : Recht - Bilanzen - Steuern
Häuselmann, Holger - 2019
Persistent link: https://www.econbiz.de/10011988344
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Personal taxation and individual stock ownership
Rünger, Silke - In: The European journal of finance 27 (2021) 6, pp. 596-611
Persistent link: https://www.econbiz.de/10012484404
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The effect of taxes on the relative valuation of dividends and capital gains : evidence from dual-class British investment trusts
Ang, James S. - In: The journal of finance : the journal of the American … 46 (1991) 1, pp. 383-399
Persistent link: https://www.econbiz.de/10001106443
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Capital Gains Tax Managed Funds and the Value of Dividends
Hodgkinson, Lynn - 2009
The taxation of capital gains for Managed Investment Funds in New Zealand was dramatically changed in October 2007, putting these entities on a similar footing to private investors. Prior to this change most private investors were not taxed on capital gains from investments in New Zealand and...
Persistent link: https://www.econbiz.de/10013157091
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Equally weighted portfolios of randomly selected stocks and the individual investor
Battaglia, Theo Katz; Leal, Ricardo Pereira Câmara - In: Latin American business review : journal of the … 18 (2017) 1, pp. 69-90
Persistent link: https://www.econbiz.de/10011686007
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How the closure of a U.S. tax loophole may affect investor portfolios
Frei, Christoph; Welsh, Liam - In: Journal of risk and financial management : JRFM 15 (2022) 5, pp. 1-10
In the United States, exchange-traded funds can defer capital gains taxes of their investors by taking advantage of a legal loophole. To quantify the impact of this tax loophole on investor portfolios, we study a rank-dependent expected utility model. We develop an approximation formula for the...
Persistent link: https://www.econbiz.de/10013273445
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"Inflation tax" implications for capital investments over currency borders
Schierenbeck, Henner - In: Aspekte aus der Finanz- und Immobilienwirtschaft : …, (pp. 337-348). 2013
Persistent link: https://www.econbiz.de/10010356461
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International tax arbitrage and financial parity conditions with preferential capital gains taxation
Strobel, Frank - 1998
Persistent link: https://www.econbiz.de/10001366947