Taxes and Mutual Fund Inflows Around Distribution Dates
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https://www.nber.org/papers/w13884
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Capital gain distributions by mutual funds generate tax liability for taxable shareholders, thereby reducing their after-tax returns. Taxable investors who are considering purchasing fund shares around distribution dates have an incentive to delay their purchase until after the distribution, since
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美国国家经济研究局创建时间：
2008-03-01
