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Givings
Bell, Abraham; Parchomovsky, Gideon - 2001
Persistent link: https://www.econbiz.de/10001571283
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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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Implications of a lower capital gains tax rate in the United States
Andersson, Krister - 1989
Persistent link: https://www.econbiz.de/10000124049
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On the design and reform of capital gains taxation
Auerbach, Alan J. - 1992
Persistent link: https://www.econbiz.de/10000136579
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Capital gains timing options under indexation based tax regimes
Clinch, Greg; Wood, Justin J. - 1997
Persistent link: https://www.econbiz.de/10000956067
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The capital gains controversy : a Tax Analysts reader
Hoerner, J. Andrew (contributor) - 1992 - Rev. and updated ed
Persistent link: https://www.econbiz.de/10000965195
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Tax treatment of capital income in different inflation environments
Won, Yun-hi - 1991
Persistent link: https://www.econbiz.de/10000851467
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Revenue and welfare implications of a capital gains tax cut when gains realizations and dividend payouts are endogenous
Hendershott, Patric H.; Toder, Eric J.; Won, Yun-hi - 1990
Persistent link: https://www.econbiz.de/10000793677