Tax Induced Trading: The Effect of the 1986 Tax Reform Act on Stock Market Activity
收藏NBER1988-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w2659
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资源简介：
The abolition of the favorable tax treatment of long term capital gains forced investors to reassess traditional year-end trading strategies used to manage tax liabilities. This study compares with year-end trading behavior in previous years with that observed at the end of 1986. Traditional
提供机构：
美国国家经济研究局
创建时间：
1988-07-01
