Capital Gains Holding Periods and Equity Trading: Evidence from the 1998 Tax Act
收藏NBER2000-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w7827
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资源简介：
This paper exploits an unusually powerful setting to explore a choice many individual investors face regularly the decision to sell today or postpone selling until lower rates are available in the future. We examine trading volume and stock returns around the 1998 reduction in the holding period
提供机构：
美国国家经济研究局
创建时间：
2000-08-01
