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Tax competition for international portfolio capital among emerging markets : an approach considering the substitutability of risky assets

Reichl, Bettina - 1998

different assets. International tax arbitrage has to consider the fact that capital assets located in different countries are … tandem and bivariate correlations of single markets tend to increase. Thus, international systematic risk (average covariance … - according to their risk characteristics - close substitutes in international portfolios. Small changes in relative returns might …

Persistent link: https://www.econbiz.de/10011417023

Imperfect asset substitutability, capital income taxation and the EMU

Westerhout, Ed W. M. T. - 1997

Persistent link: https://www.econbiz.de/10000965685

Tax competition for international portfolio capital among emerging markets : an approach considering the substitutability of risky assets

Reichl, Bettina - 1998

Persistent link: https://www.econbiz.de/10013453201

Foreign portfolio investment and shareholder dividend taxes

Amiram, Dan; Frank, Mary Margaret - In: The accounting review : a publication of the American … 91 (2016) 3, pp. 717-740

Persistent link: https://www.econbiz.de/10011503777

International welfare spillovers of national pension schemes

Staveley-O'Carroll, James; Staveley-O'Carroll, Olena M. - In: The B.E. journal of macroeconomics 21 (2021) 1, pp. 363-397

Persistent link: https://www.econbiz.de/10012437732

The spillover effect of managerial taxes on mutual fund risk-taking

Bührle, Anna Theresa; Yen, Chia-Yi - 2023 - First version: July 18, 2023

When faced with higher managerial taxes, mutual fund managers who personally invest in the funds they manage take on greater risk. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous tax shock, we observe that co-investing fund managers increase risk-taking by...

Persistent link: https://www.econbiz.de/10014323792