Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns
收藏NBER1998-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w6616
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资源简介：
This paper investigates the effect of specific features of the U.S. capital gains tax on turn-of-the-year stock returns. It focuses on two tax changes. The first, enacted in 1969, reduced the fraction of long-term losses that were deductible from Adjusted Gross Income from 100 percent to 50 percent.
提供机构：
美国国家经济研究局
创建时间：
1998-06-01
