The Impact of Capital Gains Taxes on Stock Price Reactions to S&P 500 Inclusion
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This paper contributes to our understanding of the determinants of price responses to inclusion in the S&P 500 by providing evidence consistent with capital gains tax planning impacting stock reactions. Tests are conducted on 426 additions from 1978-1999. We regress the returns on the first trading
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美国国家经济研究局创建时间：
2000-11-01
