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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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Tax planning by mutual funds : evidence from changes in the capital gains tax rate
Chen, Feng; Kraft, Arthur; Weiss, Ira - In: National tax journal 64 (2011) 1, pp. 105-134
Persistent link: https://www.econbiz.de/10009547636
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Capital gains lock-in and governance choices
Dimmock, Stephen G.; Gerken, William C.; Ivković, Zoran; … - 2014
Persistent link: https://www.econbiz.de/10010370878
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Heterogeneity in the tax responses of personal capital gains realizations
Dowd, Tim A.; McClelland, Robert; Muthitacharoen, Athiphat - In: National tax journal 65 (2012) 4, pp. 827-840
Persistent link: https://www.econbiz.de/10009680352
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Mutual fund potential capital gain exposure and future returns
Fortin, Richard D.; Michelson, Stuart E. - In: Journal of business and economic perspectives 30 (2004) 2, pp. 26-40
Persistent link: https://www.econbiz.de/10003060721
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Exchange-traded funds : a new investment option for taxable investors
Poterba, James M.; Shoven, John B. - In: The American economic review 92 (2002) 2, pp. 422-427
Persistent link: https://www.econbiz.de/10001706740
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Exchange traded funds : a new investment option for taxable investors
Poterba, James M. (contributor); Shoven, John B. (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001657125
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Mutual fund capital gain distributions and the Tax Reform Act of 1997
Plancich, Stephanie - In: National tax journal 56 (2003) 1,2, pp. 271-296
Persistent link: https://www.econbiz.de/10001755595
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Exchange traded funds : a new investment option for taxable investors
Poterba, James M.; Shoven, John B. - 2002
Persistent link: https://www.econbiz.de/10001650503
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The effects of tax and regulatory changes on commercial bank dividend policy
Casey, K. Michael; Dickens, Ross N. - In: The quarterly review of economics and finance : journal … 40 (2000) 2, pp. 279-293
Persistent link: https://www.econbiz.de/10001509397