Capital Gains Taxes and Stock Reactions to Quarterly Earnings Announcements
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This paper examines the impact of capital gains taxes on equity pricing. Examining three-day cumulative abnormal returns for quarterly earning announcements from 1983-1997, we present evidence consistent with shareholders' capital gains taxes affecting stock price responses. To our knowledge, this
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美国国家经济研究局创建时间：
2000-04-01
